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董事会审计委员会的组建和运行规则

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董事会设置审计委员会有利于降低现代公司所有权和经营权分离引致的代理成本.新《公司法》已经引入审计委员会,但需填补审计委员会组建的规则,以保障审计委员会发挥预设的监督效果.审计委员会成员资质是审计委员会组建及履职的基本前提,包含独立性和专业性两项要素.独立董事是审计委员会客观公正监督的逻辑起点,应从任职全过程视角评判其是否具有独立性,同时涤除其获取信息的障碍.专业性要素应根据新《公司法》中审计委员会兼具财务和业务监督职责作扩张解释,即不再局限于财会知识,而是一种保障公司良好运行的能力.此外,还需要同步调整选任职工董事和独立董事的前置程序,削减控股股东对选任职工董事和独立董事的绝对控制力.
Organization of Audit Committee in Board of Directors and Rules for Its Operation
The establishment of audit committee in Board of Directors is conducive to reducing the agency cost caused by the separation of ownership and management in modern companies.The new Company Law has introduced audit committee,but the rules for its organization need to be added to ensure its intended effect of supervision.Qualification of audit committee members is the basic premise for the formation and performance of audit committee,which includes two elements of independence and professionalism.Independent directorship is the logical starting point of the objective and fair supervision of audit committee.It should be inspected from the whole process of its service,and any barrier for its acquiring information must be eliminated.In the light of the expanded roles of audit committee in both financial affairs and operational supervision in the new Company Law,the professionalism should be interpreted beyond financial and accounting knowledge as an ability to ensure proper functioning of the company.In addition,it is necessary to adjust the advance procedures of selecting employee directors and independent directors and to reduce the absolute control of majority shareholders over the selection.

new Company Lawaudit committeeindependenceprofessionalismadvance pro-cedures

叶林、张冉

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中国人民大学法学院,北京 100872

新《公司法》 审计委员会 独立性 专业性 前置程序

教育部高校人文社会科学重点研究基地重大项目

22JJD820018

2024

扬州大学学报(人文社会科学版)
扬州大学

扬州大学学报(人文社会科学版)

CHSSCD
影响因子:0.355
ISSN:1007-7030
年,卷(期):2024.28(3)
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