摘要
审计委员会制度,以其特性和其在西方发达资本市场上所表现出来的效率,受到了我国资本市场管理者和参与者的重视,并于2002年开始引入这一制度。作为上市公司的一项重要治理制度,审计委员会制度在改善上市公司财务信息质量和保护投资者利益中都发挥了积极作用。
As a significant system to perfect the structure of modern corporate governance, audit committee plays a positive role in improving the quality of finance information and protecting the investors＇ benefit. According to its inherent characteristics and its efficiency on developed capital market in the west, Chinese government began to introduce audit committee system since 2002, in order to promote the corporate governance reform of Chinese listed companies. With the establishment and development of audit committee system in our country, its operation and effectiveness have drawn attention extensively.
出处
《玻璃》
2014年第5期48-55,共8页
Glass
关键词
审计委员会制度
独立董事
独立性
有效性
Audit CommitteeSystem, Independent Director, Independence, Effectiveness
