试论审计委员会对公司内部监督机制的完善作用  

The Role of the Audit Committee in Improving the Company's Internal Oversight Mechanism

作　　者：兰奇澳 Lan Qiao(Law of School of Yanbian University,Yanji Jilin 133002)

机构地区：[1]延边大学法学院,吉林延吉133002

出　　处：《对外经贸》2025年第2期80-83,共4页FOREIGN ECONOMIC RELATIONS & TRADE

基　　金：吉林省社会科学基金项目“数字经济下中韩跨境税收争议解决与合作研究”(项目编号:2023J37);延边大学2023年度校级研究生教育教学改革研究课题“新时代研究生导师落实立德树人职责监督与评价机制研究”(项目编号:2023YYXY10)。

摘　　要：2023年修订的《中华人民共和国公司法》在法律层面对我国公司内部监督机制进行改革与完善,明确允许公司可以设立审计委员会作为内部监督机构。审计委员会作为现代公司监督机制的重要组成部分,能够在公司内部产生良性有效的监督效果。新《中华人民共和国公司法》的有关规定,即有利于加强我国公司内部监督效果,又一定程度地对公司内部监督机制进行完善补充。同时,为保障审计委员会在我国公司内部监督机制中充分发挥,还应在法律、制度等层面继续探索,努力构建具有我国特色、切合我国实际需要的审计委员会,助力我国公司内部监督机制现代化高质量发展。The revised Company Law of 2023 reforms and improves the internal supervision mechanism of the company in China at the legal level,and explicitly allows the company to set up an audit committee as an internal supervisory body.As an important part of the modern company supervision mechanism,the audit committee can produce a benign and effective supervision effect within the company.The relevant provisions of the new company law,that is conducive to strengthening the effect of internal supervision of the company,and to a certain extent to the company's internal supervisory mechanism to improve and supplement.At the same time,in order to ensure that the audit committee gives full play to its due diligence in China's internal supervision mechanism,we should also continue to explore at the legal and institutional levels,and strive to build an audit committee with Chinese characteristics that meets China's actual needs,and helps China's internal supervision mechanism modernize and develop in a high quality manner.

关 键 词：审计委员会 董事会 公司内部监督 

分 类 号：D922[政治法律—法学]