中国上市公司审计委员会治理效率的实证研究

国外机构以及相关学者的研究认为,审计委员会应在监督财务报告、管理内部审计、审核内部控制制度等方面发挥作用,中国证监会还特别强调除此以外的对公司重大关联交易事项的审计。本文以对中国上市公司审计委员会的调查为依据,对审计委员会的治理效率进行了系统的实证观察。结果显示,我国上市公司审计委员会在维护信息披露的质量方面起到了一定的积极作用;但在防止上市公司财务舞弊、维护关联交易的规范性以及确保上市公司财务安全性等方面没有发挥显著作用。目前上市公司审计委员会的设置是外部制度约束的结果。

An Empirical Study on the Efficiency of Audit Committee of Chinese Listed Companies

Some insituations and researchers on aboard believe that audit committee should take the responsibility on supervising of fi- nancial report, managing inner audition and inner control, etc. China Securities regulatory commission puts special stress on the auditing of related party transaction. This article carries out a systematic study on the governance efficiency of Chinese audit committee according to the investigation of China Listed Companies. The result indicates that Chinese audit committee plays a role on information disclosure but not take significant function on the financial fraudulent practices, related party transaction and steady financial condition and the set- ting of audit committee is the restriction of institution.