公司治理下的审计委员会——以上市公司为例

Audit Committee under Corporate Governable—Taking Listed Companies as an Example

摘要: 近年来，随着康美药业等监督乱象的频发，中国内地企业诚信问题备受瞩目。这促使学界不得不重新审视企业内部监管的环境，了解监督存在的漏洞，探讨其优化的途径。在近几年中，学术界对于企业治理中内部监督方面的研究多集中于监事会和独立董事这两个传统监督主体的制度完善，而对于专门负责财务监督的审计委员会的深入分析却相对较少。传统二元监督模式下，董事会的局限性凸显，进而优化监督机构、新增审计委员会进行监督。因此，本文将围绕公司治理中审计委员会的制度设计进行展开。

Abstract: In recent years, with the frequent occurrence of supervision chaos in companies like Kangmei Pharmaceutical, the issue of corporate integrity in China has drawn significant attention. This has prompted us to re-examine the internal supervision environment of enterprises, identify the loopholes in supervision, and explore ways to optimize it. In recent years, academic research on internal supervision in corporate governance has mainly focused on the institutional improvement of the two traditional supervisory bodies, the board of supervisors and independent directors, while in-depth analysis of the audit committee, which is specifically responsible for financial supervision, has been relatively scarce. Under the traditional dual supervision model, the limitations of the board of directors have become prominent, leading to the optimization of supervisory institutions and the addition of the audit committee for supervision. Therefore, this paper will focus on the institutional design of the audit committee in corporate governance.