会计独董、治理环境与审计委员会勤勉度  

Accounting Independent Director,Governance Environment and Diligence of Audit Committees

作　　者：张世鹏[1,2] 张洁瑛 谢星 

机构地区：[1]天津大学管理与经济学部 [2]审计署郑州特派办,450004 [3]国网物资有限公司 [4]证监会基金监管部

出　　处：《审计研究》2013年第3期67-74,共8页Auditing Research

摘　　要：审计委员会勤勉度被认为是反映审计委员会治理效率的一个重要方面。在我国,审计委员会中的会计独董大多身兼数职,并且背景不同,这可能会对审计委员会勤勉度造成影响。同时,外部治理环境影响着公司治理结构和水平,也会对会计独董和审计委员会勤勉度产生间接的影响。本文以我国2009年A股上市公司数据为样本,验证了会计独董、治理环境对审计委员会勤勉度的影响情况。结果显示,不同背景的会计独董对审计委员会勤勉度影响显著不同,会计独董繁忙度、治理环境与审计委员会勤勉度正相关,且在治理环境好的地区,会计独董繁忙度与审计委员会勤勉度的正相关性更显著。Diligence of audit committees is regarded as an important factor that influences audit committees effective performance on corporate governance. In China, accounting independent directors in audit committees mostly work for many positions, and have different background, that may influence diligence of audit committees. In addition, governance environment outside influences corporate governance structure and level, that can also have indirect influence on accounting independent director and diligence of audit committees. Based on experience data of quoted companies from china＇s stock market in 2009, the paper tests the influences mentioned above. The result displays that accounting independent directors of different background have obviously different influences on diligence of audit committees. Both business of accounting independent director and governance environment show positive correlation with diligence of audit committees. Moreover, in areas with better governance environment, business of accounting independent director shows more significantly positive correlation with diligence of audit committees.

关 键 词：审计委员会勤勉度 会计独董 治理环境 

分 类 号：F271[经济管理—企业管理] F275[经济管理—国民经济] F239.22