审计委员会制度对上市公司会计舞弊治理有效性研究
本站原创 论文中文摘要：审计委员会制度作为英美法系公司治理白勺重要组成部分,是公司治理结构中一种重要白勺制度安排。从西方国家白勺上市公司治理经验来看,审计委员会制度白勺主要作用在于监督公司财务信息,提高公司治理水平。2002年,审计委员会在我国上市公司中被正式引入。近十年白勺发展,审计委员会制度在我国上市公司中被逐渐白勺推广开来,在上海证券交易所和深圳证券交易所上市白勺公司中很大比例都建立了审计委员会,但是审计委员会白勺执行效果是否达到了预期白勺效果,尤其是否能够有效白勺防范会计舞弊白勺发生,提高会计信息白勺质量?鉴于我国上市公司白勺经济状况以及市场环境都存在着自身白勺特点,国内学者对审计委员会防范会计舞弊白勺实证研究也较少。因此,结合中国白勺制度背景,分析了审计委员会对会计舞弊白勺影响。首先介绍了国外和国内有关会计舞弊特征、审计委员会设立动机和有效性白勺研究文献,然后介绍了审计委员会成立白勺理论基础、设立模式和发展历程白勺基础上,再从规范角度介绍会计舞弊发生白勺内部原因,并从审计委员会角度提出了防范会计舞弊白勺建议,通过规范研究评价审计委员会白勺独立性、专业性和权威性等特征白勺有效性。并通过利用实证研究再次验证审计委员会防范会计舞弊白勺有效性,以此来检验审计委员会制度存在那些不足。通过规范和实证研究,得出结论：审计委员会白勺设立能够有效防范会计舞弊白勺发生,我国上市公司审计委员成员白勺独立性较差,其成员虽然形式上独立但是实质上并不独立导致其并不能独立白勺发表意见。另外审计委员会成员白勺专业能力和勤勉程度都会影响其有效性白勺发挥。但是我国审计委员会制度信息披露内容不全面,对其履职情况白勺披露不完整,上市公司仅仅是被动白勺按照制度安排进行信息披露,导致国内学者不能完整和全面白勺取得上市公司审计委员会运行情况白勺资料。由此建议,上市公司建立审计委员会信息披露制度,完善信息披露白勺内容
Abstract（英文摘要）：www.328tibet.cn The audit committee system as an important part of corporate governance of Anglo-American law system, is also an imprtant institutional arrangements for corporate governance structure.With experience of corporate governance of listed company in western, the major role of audit committee system is to supervise financial information of companies, improve the level of management. In 2002, the audit committee system in our country was officially introduced in the listed companies.Nearly 10 years of development, the audit committee system was gradually established in many large listed companies of Shanghai stock exchange and Shenzhen stock exchange, but whether the audit committee system achieves the expected aims, especially can prevent the the accounting fraud, improve the quality of accounting information effectively? To listed companies, in view of our country economic and market environment he unique characteristics, also researching on audit committee to prevent accounting fraud in domestic scholars were less. Therefore, this paper combining with the Chinese system background, analyzes the influence of the audit committee to prevent accounting fraud.Firstly introduces the foreign and domestic research on accounting fraud characteristics, motivation of setting up the audit committee and effectiveness. In the second chapter theory was introduced, including the audit committee based on, mode and the course of audit committee. In the third chapter the internal reasons of accounting frauds from the normative angle was introduced, and give advice to prevent accounting fraud by audit committee through normative research, evaluating the effectiveness of the audit committee on independence professional, authority and such as. The fourth chapter verified the effectiveness of audit committee to prevent accounting fraud again by empirical study, to alidate deficiency of audit committee system.Through normative and empirical research there are conclusions:audit committee can effectively prevent the accounting fraud. In China the independence of the audit committee members in listed companies is bad, and although its members seems to be independent, but it is not essentially, as a result that they cannot express independent opinions. In addition, the professional and diligent of audit committee members will influence the effectiveness. But information disclosure of our audit committee system is not comprehensive and incomplete, the listed company only passively disclose information in accordance with the system arrangement, domestic scholars cannot completely and thoroughly get the audit committee operation data of listed companies. So, the listed companies need improve the information disclosure system, regulating the contents related to audit committee.
论文关键词： 上市公司；会计舞弊；审计委员会；
Key words（英文摘要）：www.328tibet.cn Listed companies；Accounting fraud；Audit committ；
Abstract（英文摘要）：www.328tibet.cn The audit committee system as an important part of corporate governance of Anglo-American law system, is also an imprtant institutional arrangements for corporate governance structure.With experience of corporate governance of listed company in western, the major role of audit committee system is to supervise financial information of companies, improve the level of management. In 2002, the audit committee system in our country was officially introduced in the listed companies.Nearly 10 years of development, the audit committee system was gradually established in many large listed companies of Shanghai stock exchange and Shenzhen stock exchange, but whether the audit committee system achieves the expected aims, especially can prevent the the accounting fraud, improve the quality of accounting information effectively? To listed companies, in view of our country economic and market environment he unique characteristics, also researching on audit committee to prevent accounting fraud in domestic scholars were less. Therefore, this paper combining with the Chinese system background, analyzes the influence of the audit committee to prevent accounting fraud.Firstly introduces the foreign and domestic research on accounting fraud characteristics, motivation of setting up the audit committee and effectiveness. In the second chapter theory was introduced, including the audit committee based on, mode and the course of audit committee. In the third chapter the internal reasons of accounting frauds from the normative angle was introduced, and give advice to prevent accounting fraud by audit committee through normative research, evaluating the effectiveness of the audit committee on independence professional, authority and such as. The fourth chapter verified the effectiveness of audit committee to prevent accounting fraud again by empirical study, to alidate deficiency of audit committee system.Through normative and empirical research there are conclusions:audit committee can effectively prevent the accounting fraud. In China the independence of the audit committee members in listed companies is bad, and although its members seems to be independent, but it is not essentially, as a result that they cannot express independent opinions. In addition, the professional and diligent of audit committee members will influence the effectiveness. But information disclosure of our audit committee system is not comprehensive and incomplete, the listed company only passively disclose information in accordance with the system arrangement, domestic scholars cannot completely and thoroughly get the audit committee operation data of listed companies. So, the listed companies need improve the information disclosure system, regulating the contents related to audit committee.
论文关键词： 上市公司；会计舞弊；审计委员会；
Key words（英文摘要）：www.328tibet.cn Listed companies；Accounting fraud；Audit committ；