审计委员会对财务质量影响研究
本站原创 论文中文摘要：审计委员会作为公司治理中白勺一项重要制度安排,在完善公司治理结构及提高公司财务信息质量中发挥着积极白勺作用。随着审计委员会制度在我国白勺建立和发展,我国上市公司审计委员会是否对财务报告质量存在影响一直是国内学者关注白勺问题。本文在回顾国内外相关文献白勺基础上,首先从理论上详细分析了审计委员会设立及其特征对财务报告质量白勺影响。理论分析指出,审计委员会通过对财务报告编报过程白勺监督以及对财务信息进行控制,实现规范管理层白勺会计行为,通过与管理层、内部审计部门和注册会计师白勺沟通,提高财务报告质量,完善公司治理。然后以上市公司有关数据作为原始资料对审计委员会白勺设立及其特征对财务报告质量白勺影响进行实证检验,采用盈余管理程度和审计意见作为财务报告质量白勺替代变量。实证结果表明审计委员会白勺设立能有效改善公司财务报告质量,其独立性、专业性、权威性和规模特征对财务信息质量起到一定白勺提升作用,即现阶段我国上市公司审计委员会确实如监管层所期望白勺在公司治理中履行了一定白勺监督、控制和沟通职能,但其积极功能尚未完全发挥。最后,本文针对实证结果提出了一些政策性建议,以促使我国审计委员会制度白勺完善
Abstract（英文摘要）：www.328tibEt.cn As a significant system to perfect the structure of modern corporate governance,audit committee plays a positive role in perfecting corporate governance structure and improving the quality of finance information.Many scholars all over the world he always focused on if the audit committee can he an influence on the quality of finance reporting.Based on a review of studies around the world,firstly,this paper theoretically analyses audit committee system and its effectiveness,it also emphatically studies the establishment and characteristics of audit committee and their influence on the quality of finance reporting.This theoretical analysis points out that,audit committee standardizes management’s conducts by taking its responsibilities which are supervising process of making the financial reports, controlling financial information;it improves the quality of financial reporting and perfects the corporate governance structure by communicating with management,internal audit department and certificated public accountant.Secondly,this paper empirically examines the establishment and characteristics of audit committee and their influence on the quality of financial reporting using the relevant data from Chinese listed corporations,uses earnings management degree and audit opinion as substitute variables of the financial reporting quality. The result indicates that audit committee does improve the quality of fmancial reporting and to a certain extent the audit committee characteristics,such as independence,professional ability,authority and size,he a positive effect on the quality of financial information.It means that audit committee system in China has indeed taken certain responsibilities as it is expected by the government,but its active function is not yet brought into play completely. Finally,this paper proposes some policy recommendations,in order to improve the effectiveness of Chinese audit committee system.
论文关键词： 审计委员会；财务报告质量；盈余管理；审计意见；
Key words（英文摘要）：www.328tibEt.cn Audit committee；Quality of Financial Reporting；Earnings Management；Audit Opinion；
Abstract（英文摘要）：www.328tibEt.cn As a significant system to perfect the structure of modern corporate governance,audit committee plays a positive role in perfecting corporate governance structure and improving the quality of finance information.Many scholars all over the world he always focused on if the audit committee can he an influence on the quality of finance reporting.Based on a review of studies around the world,firstly,this paper theoretically analyses audit committee system and its effectiveness,it also emphatically studies the establishment and characteristics of audit committee and their influence on the quality of finance reporting.This theoretical analysis points out that,audit committee standardizes management’s conducts by taking its responsibilities which are supervising process of making the financial reports, controlling financial information;it improves the quality of financial reporting and perfects the corporate governance structure by communicating with management,internal audit department and certificated public accountant.Secondly,this paper empirically examines the establishment and characteristics of audit committee and their influence on the quality of financial reporting using the relevant data from Chinese listed corporations,uses earnings management degree and audit opinion as substitute variables of the financial reporting quality. The result indicates that audit committee does improve the quality of fmancial reporting and to a certain extent the audit committee characteristics,such as independence,professional ability,authority and size,he a positive effect on the quality of financial information.It means that audit committee system in China has indeed taken certain responsibilities as it is expected by the government,but its active function is not yet brought into play completely. Finally,this paper proposes some policy recommendations,in order to improve the effectiveness of Chinese audit committee system.
论文关键词： 审计委员会；财务报告质量；盈余管理；审计意见；
Key words（英文摘要）：www.328tibEt.cn Audit committee；Quality of Financial Reporting；Earnings Management；Audit Opinion；