摘要
本文根据中国实际,结合公司治理理论的基本原理及利益相关者相机治理机制,通过对现有上市公司审计委员会的改进,以改善上市公司治理结构中的监督约束机制,提高外部审计的独立性,从而保证高质量会计信息的输出,以利于中国资本市场的发展和完善。同时,以独立财务董事及其他利益相关者来构建独立审计委员会,以期能够使独立董事摆脱现有的尴尬处境及实现利益相关者对于上市公司的共同治理。
On the basis of primary principles on companies＇ administration, this paper points out that the mechanism of supervision and restraint in the list company＇ s administration structure can be made better by improving audit committee of list company. In order to guarantee the output of high-quality accounting information, the independence of public audit should be strengthened, which will benefit the development and perfection of Chinese capital market. Meanwhile, in order to help the independent director get out of the awkward situations and realize the cooperation management on list companies by people with common interests, it is rational to establish an independent audit committee which consists of the independent financial directors and other people with common interests.
出处
《北京化工大学学报（社会科学版）》
2006年第1期42-47,共6页
Journal of Beijing University of Chemical Technology(Social Sciences Edition)
关键词
审计委员会
公司治理
利益相关者
独立董事
会计信息质量
audit committee
company administration
people with common interest
independent director
quality of accounting information
