《萨班斯—奥克斯利法》对完善我国上市公司审计委员会制度的影响被引量：9

Audit Committee System of Chinese Listed Companies after Sarbanes-Oxley Act

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摘要我国上市公司的审计委员会制度无论在法律规定还是在实践中,都处于初期阶段,有待于成熟和规范。本文通过对《萨班斯-奥克斯利法案》中美国较为成熟的审计委员会制度的变革过程及变革成果的认识,在分析我国上市公司审计委员会制度实施环境和存在问题的基础上,对完善我国上市公司审计委员会制度提出合理建议。 The audit committee system of listed companies in China is very young not only in the legal sense but also in practice. Through Sarbanes-Oxley Act, the author reviews the evolutions and its outcomes of American audit committee system. The article also analyzes the implementing environment and exiting problems of audit committee system in China. Based on the reviewing of American audit committee system and analysis of Chinese one, the author put forward the suggestions for improving the audit committee system of listed companies in China.

作者岳彦芳

机构地区中央财经大学会计学院

出处《中央财经大学学报》 CSSCI 北大核心 2006年第6期88-92,共5页 Journal of Central University of Finance & Economics

关键词上市公司公司治理结构审计委员会制度内部审计 Listed company Company governance Audit committee system Internal auditing

分类号 F239.1 [经济管理—会计学]

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参考文献6

1审计委员会制度的嬗变与思考,www.sdiia.gov.cn.
2我国审计委员会制度的确立与完善,www.ciia.com.cn.
3冯萌,蒋卫平.从安然事件看美国的审计委员会制度[J].证券市场导报,2002(7):34-37. 被引量：6
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二级参考文献11

1在个别的情况下，审计委员会中的一个成员可以不满足某些独立性要求。
2The California Public Employees' Retirement System.
3在2001年2月15日的股票市价。
4June 11, 1999 memorandum, "A Cautionary Approach to the 'Report and Recommendations of the Blue Ribbon Committee on Improving the Effectiveness of Corporate Audit Committees".
5参看The Evolution of U.S. Corporate Governance: Steven N. Kaplan,1997.
6Report and Recommendations of Blue Ribbon Committee Improving the Effectiveness of Corporate Audit Committees, Blue Ribbon Committee, June 11, 1999.
7Eldon S. Hendriksen, Michel E. Van Breda, Accounting Theory (Fifth Edition), Richard D. Irwin, Inc., 1992.
8U.S. Corporate Governance Principles, Corporate Governance Core Principles & Guidelines: The United States, April 13,1998, CalPERS.
9David W. Tate, The Audit Committee Agenda & Framework, 2001.
10The Evolution of U.S.Corporate Governance: Steven N. Kaplan,1997.