摘要
作为中国特色社会主义市场经济的基础性法律,修订后的新《公司法》于2024年7月正式实施,首次在法律层面建立董事会审计委员会制度,开创了“单层制”的公司治理模式。依照新《公司法》,公司可以自主决定设立审计委员会,进而全面承接监事会职权。然而,由于新《公司法》规定仍存不足,导致董事会审计委员会制度面临机构设置独立性弱、成员准入标准模糊、职权行使欠缺保障、议事规则亟待完善等现实困境,阻碍了“单层制”模式下审计委员会功能的发挥。基于此,有必要从强化独立地位、明确专业要求、夯实履职保障、细化议事规则等方面探索改进之道,强化审计委员会功能支持,真正建成具有中国特色的董事会审计委员会制度。
As a foundational law of the socialist market economy with Chinese characteristics,the new Company Law officially came into effect in July 2024.For the first time,it legally established the audit committee system,introducing a"single-tier"corporate govemance model.Under the new Com-pany Law,companies may voluntarily choose to establish an audit committee,which will fully assume the functions and powers of the board of supervisors.However,due to remaining deficiencies in the new Company Law,the audit committee system faces several practical challenges,including weak institu-tional independence,ambiguous member qualification standards,insufficient safeguards for exercising authority,and inadequate procedural rules.These issues hinder the effective functioning of audit committees under the""single-tier"governance model.Therefore,it is necessary to explore improvement measures-strengthening independence,clarifying professional requirements,enhancing operational safeguards,and refining procedural rules-so as to reinforce functional support for audit committees and truly establish an audit committee system with Chinese characteristics.
作者
胡耘通
向丹霖
Hu Yuntong;Xiang Danlin
出处
《会计研究》
北大核心
2025年第3期3-14,共12页
Accounting Research
基金
国家社会科学基金一般项目(24BFX155)的资助。
关键词
新《公司法》
单层制
审计委员会
监事会
New Company Law
Single Tier Model
Audit Committee
Board of Supervisors
