从监事会到审计委员会——上市公司内部监督机制的路径选择

From the Board of Supervisors to the Audit Committee—Choosing a Path for Internal Oversight Mechanisms in Listed Companies

摘要: 随着新《公司法》的修订和证监会监管体系的深化，中国上市公司内部监督机制正在经历从传统监事会向董事会审计委员会制度的结构性转型。本文聚焦审计委员会在上市公司中的制度定位与实践运行，首先回顾了我国公司监督机制的演变路径，接着剖析了审计委员会在独立性不足、权责不清、转型断层等方面的制度困境，最后提出了保障审计委员会制度运行的优化路径。审计委员会制度的有效落地不仅能实现“去形式化”的治理目标，更能推动公司的高质量发展。

Abstract: With the revision of the new Company Law and the deepening of the CSRC’s regulatory framework, China’s listed companies’ internal oversight mechanisms are undergoing a structural transformation from the traditional board of supervisors to a board-based audit committee system. This article focuses on the institutional positioning and practical operation of audit committees within listed companies. It first reviews the evolution of China’s corporate oversight mechanisms, then analyzes the institutional dilemmas faced by audit committees, including insufficient independence, unclear responsibilities, and transitional challenges. Finally, it proposes optimized approaches to safeguard the operation of the audit committee system. The effective implementation of the audit committee system not only achieves the goal of “de-formalizing” governance, but also promotes high-quality development for companies.