审计委员会制度是西方企业普遍建立的一种内部控制制度,与公司治理结构失衡有密切联系。审计委员会是健全公司治理结构的一种有效途径,是联结董事会与国有资产监督管理机构和内部审计与外部审计的桥梁。审计委员会建立的初衷是为了保证独立会计师和内部审计师的审计质量,主要是保证审计的独立性。随着其发展的日益完善,现在它的职责从仅仅关注财务报告的公允性,扩展到诸如公司 The audit committee system is an internal control system generally established by western enterprises and is closely linked to the imbalance of corporate governance structure. The audit committee is an effective way to improve the corporate governance structure and is the bridge connecting the board of directors with the state-owned assets supervision and administration authority, the internal audit and the external audit. The original intention of the Audit Committee was to ensure the audit quality of independent accountants and internal auditors, mainly to ensure the independence of auditing. As its development continues to improve, its role now extends from merely focusing on the fairness of financial reporting to expanding into companies such as companies