中国式审计委员会:组织基础与权责配置  

Chinese-style Audit Committee:Organizational Basis and Configuration of Authority and Responsibility

作　　者：刘斌[1] Liu Bin

机构地区：[1]中国政法大学民商经济法学院,北京100088

出　　处：《法律科学（西北政法大学学报）》2024年第4期114-125,共12页Science of Law：Journal of Northwest University of Political Science and Law

基　　金：司法部法治建设与法学理论研究部级科研项目(22SFB4023)“全链条资本治理体系中董事权责配置研究”。

摘　　要：基于单层制改革需求,2023年修订的《公司法》引入了董事会审计委员会,以替代监事会行使监督职权。董事会审计委员会不同于英美式审计委员会和东亚式审计委员会,形成了具有中国特色的审计委员会规则。但是,其所涉条文简要,引发了理论与实务上对审计委员会的职能定位、组织设置与运行、职权行使等多重疑惑,有待于系统的规范阐释。审计委员会本质上属于法定型专门委员会,在组织设置、成员选任、会议决议和组织运行方面具有独立性。审计委员会对监事会监督职权的承接,在内容上包括业务监督权、财务监督权、人事监督权、提议召开和召集主持会议等程序性职权、诉讼代表权等五大方面;在承接方式上包括吸收和引致两种方式。基于审计委员会的组织基础和职权承接,对审计委员会的问责需要区分审计委员会责任与董事会责任,区分审计委员会成员的集体责任与个体责任,以实现监督权责的合理配置。经由董事会中嵌入审计委员会的单层制改革,有助于降低公司组织机构设置成本,强化监督机构的专业性,克服监督中的信息屏障,实现公司监督职能的优化。Based on the demand for single-tier system reform,the 2023 Company Law introduced the audit committee to replace the supervisory board in exercising supervisory powers.This rule differs from both Anglo-American and East Asian audit committee models,forming a uniquely Chinese audit committee framework.However,the brief provisions have led to multiple theoretical and practical uncertainties regarding the function positioning,organizational structure and operation,and exercise of authority of the audit committee,requiring systematic normative interpretation.The audit committee essentially belongs to the statutory specialized committees and possesses independence in organizational structure,member selection,meeting resolutions,and organizational operations.The transfer of supervisory powers from the supervisory board to the audit committee constitutes an applied model subject to necessary amendments,covering five aspects of business supervision,financial supervision,personnel supervision,procedural powers such as proposing the convening and presiding over meetings,and litigation representation.Based on the organizational foundation and power transfer of the audit committee,the accountability of the audit committee needs to distinguish between the responsibilities of the audit committee and the board of directors,and between collective and individual responsibilities of audit committee members to achieve the rational allocation of supervisory rights and responsibilities.Through the implementation of single-tier system reform embedded with the audit committee in the board of directors,it helps reduce the organizational structure costs of companies,strengthens the professionalism of supervisory bodies,overcomes information barriers in supervision,and optimizes the supervisory function of companies.

关 键 词：单层制改革 审计委员会 监督职权 监督问责 

分 类 号：D922.291.91[政治法律—经济法学]