新公司法下审计委员会履行监督职能的积极作用研究  

A study on the positive role of the audit committee in exercising supervisory functions under the new company law

作　　者：曹越 Cao Yue(Sinovel Wind Power Group Co.,Ltd.,Beijing,100080)

机构地区：[1]华锐风电科技(集团)股份有限公司,北京100080

出　　处：《市场周刊》2025年第3期1-4,共4页Market Weekly

摘　　要：新修订的《中华人民共和国公司法》的颁布和实施,为公司治理框架中的审计委员会职能提供了明确具体的法律基础,尤其是在有限责任公司、股份有限公司以及上市公司中,有助于最大限度地发挥了审计委员会在履行监督职能方面的作用。新《公司法》通过引入审计委员会拓展了内部治理结构,在一定程度上改变了传统监事会监督的模式,为提升企业治理效能提供了重要的制度支持。The promulgation and implementation of the newly revised Company Law of the People's Republic of China provides a clearer and more specific legal foundation for the functions of audit committees within the corporate governance framework.This is especially true for limited liability companies,joint-stock companies,and listed companies,where the role of audit committees in performing supervisory functions can be maximized.The new Company Law introduces audit committees to expand the internal governance structure,which significantly alters the traditional supervision model of the board of supervisors,thus providing crucial institutional support for enhancing corporate governance efficiency.

关 键 词：《中华人民共和国公司法》 审计委员会 内部审计 外部审计 

分 类 号：F239.2[经济管理—会计学]