摘要
审计委员会的核心治理绩效表现为缓解股东和管理层之间的信息不对称,提高公司的信息披露质量。良好的公司治理环境和有效的资源投入、规范明确的制度和权责约束、明晰的流程控制和产出信息控制及高效的报告与评价机制是实现审计委员会有效治理的关键成功因素。以此为基础,从投入、过程和产出三大维度出发来构建审计委员会的治理绩效评价体系,试图通过完善评价机制来促使审计委员会有效地发挥其治理功能。
The core governance performance of audit committee is to relieve information asymmetry between shareholders and corporate managers and improve quality of information disclosure.Good company governance environment and resources input,normative and explicit system and rights-liabilities constraints,clear process control and output information control and efficient report and evaluation mechanism is key success factors to realize effective governance of the audit committee.Based on the normative nature of the audit committee and duty requirement,the paper designs the audit committee＇s performance evaluation system in terms of three dimensions of the input,process and outputs with a view to bettering the substantive governance effects of audit committee.
出处
《审计与经济研究》
CSSCI
北大核心
2011年第3期53-60,共8页
Journal of Audit & Economics
基金
江苏省教育厅2009年度哲学社会科学基金项目(09SJB630039)
江苏省教育厅2008年度人文社科项目(08SJD6300031)
江苏高校优势学科建设工程资助项目(审计科学与技术)
关键词
审计委员会
关键成功因素
治理绩效
绩效评价指标体系
audit committee
key success factors
governance performance
the performance evaluation index system
