目前,我国公司治理反映出的最大问题是公司内部监督失效,造成诚信缺失。加强公司监事会监督,通过内部制约及时揭示、防范和化解风险,使公司的运转处于安全状态和良性循环中,就显得十分必要和迫切了。审计委员会在公司治理中的定位在公司内部治理体系中,董事会作为股东大会的常设机构,它的运作是核心内容,董事会负责公司战略计划的制订和实施,开展风险管理活动坚持公 At present, the biggest problem that our country corporate governance reflects is that the internal supervision of the company lapsed, resulting in the lack of honesty and credit. It is necessary and urgent to strengthen the supervision of the supervisory board of the Company, promptly reveal it through internal control, prevent and resolve the risks, and keep the operation of the company in a safe and virtuous circle. Audit Committee in the corporate governance positioning In the company’s internal governance system, the board of directors as the general meeting of shareholders, its operation is the core content of the board of directors is responsible for the formulation and implementation of the company’s strategic plan, carry out risk management activities adhere to the public