我國審計委員會制度財務(wù)治理效率研究.pdf

1、南京財經(jīng)大學(xué)碩士學(xué)位論文我國審計委員會制度財務(wù)治理效率研究姓名：許偉申請學(xué)位級別：碩士專業(yè)：會計學(xué)指導(dǎo)教師：闞京華200712南京財經(jīng)大學(xué)碩士學(xué)位論文1ABSTRACTAuditcommitteeisanimptantinstitutionalmechanismincpategovernance.ItsiginalpurposeistohaveanindependentfinancialgovernancepowertoensureCP

2、A’sindependenceintegrityreliabilityoffinancialstatementsprovidedbycpations.AuditcommitteehasarrivedinChinasince2002whentheChina’sCpateGovernancePrinciplewasissuedcpatelybyMinistryofFinanceStateEconomicTradeCommission，whi

3、chhasbeendeemedtobeabeneficialtrialtoimprovethecpategovernment.AuditcommitteesystemofourcountryisintheinitialdevelopmentstagewhetherourAuditcommitteeofficesystemcouldplayanefficiencyroleintheimprovementofChineselistedcom

4、paniesmustgetthebigquestionmark.ThestudiesonthelocalizationofAuditcommitteesystemisalsobecomesthepeopleissueofconcern.ThisarticlethroughtothedomesticfeignAuditcommitteeinstitutiondevelopmentcoursereviewobtainstheAuditcom

5、mitteeinstitutiontheenlightenment.ThenweinspectedAuditcommittee’sessencetheofficialdutyfromtheeconomicthelegalsciencedualangleofview.Atthesametimeperatestoauditscommitteemembersininspectedtheauditcommitteetoconstitutethe

6、memberthescalecommitteememberthequalificationsofmemberwithtohavetheprocedureaswellasthemovementmechanism.WealsotakeChinathecompanyasthesampleanalyzedtheestablishmentAuditcommitteetofindoutthecompany’sprofessiondistributi

7、onsituation.AccdingtotheoverseasempiricalexperiencewecomprehensivelyanalyzedthegovernmentefficiencyquestionofAuditcommitteenamelytheAuditcommitteewhethereffectivesuppressionearningsmanagementdegreethusimprovedfinancialre

8、ptqualityofourcountrycompany.ThearticlefinallyproposedcertainmeasureswhichwillimprovethegovernancestructuremakeAuditcommitteeinstitutionbetter.ThereasonfourcountrypresentstageAuditcommitteeproblemisvariousfinstancethecom

9、panyiginalgovernancestructureexistencetheflawourcountryindependenttrusteesystemiscongenitallydeficientourcountrylackstherelatedrulesregulationsaboutAuditcommitteesoon.Inviewofthesequestionswemayperfmfromthebelowangletoso