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中国证监会于2002年1月7日发布的《上市公司治理准则》明确规定,上市公司董事会可以按照股东大会的有关决议设立审计委员会,以完善中国上市公司的治理结构。审计委员会是内部审计的靠山或有力的支持者,可以提高内部审计在公司中的地位,以保持其独立性。上市公司充分运用审计委员会的职能对上市公司完善治理结构有着重大作用和意义。
The Guidelines for Governance of Listed Companies promulgated by China Securities Regulatory Commission on January 7, 2002 clearly stipulate that the board of directors of a listed company may set up an audit committee in accordance with the relevant resolutions of the shareholders’ general meeting in order to improve the governance structure of Chinese listed companies. The audit committee, a backer or strong supporter of internal audit, can enhance the position of internal audit in the company in order to maintain its independence. The full use of the functions of the audit committee of listed companies has great significance and significance for the improvement of the governance structure of listed companies.