摘要
审计委员会是公司治理结构的重要组成部分，能有效协调委托人与代理人之间的关系。金融企业因其内在脆弱性，对审计委员会的要求更加突出。本文根据普华永道的调研资料，对金融企业审计委员会的四个主要职能以及审计委员会的建立与运作进行了详细介绍。
The auditing committee is an important component of corperate governance. Part of its function is to effectively coordinate the relationship between the pricipal and the agent. The inherent weakness of financial institutions places an even higher demand on the auditing committee. Based on investiga-tion and research by PwC. the article introduces in detail four major functions of the auditing committee in financial institutions as well as its establishment and operation.
出处
《中国注册会计师》
2001年第12期26-28,共3页
The Chinese Certified Public Accountant
