新《公司法》背景下审计委员会与监事会制度困境及破解路径

The Dilemma and Solution Path of Audit Committee and Board of Supervisors System under the Background of the New “Company Law”

摘要: 新《公司法》中增设了审计委员会制度，重构了公司的内部监督治理体系，推动了公司治理的升级。但是在立法层面存在诸多空白以及规范冲突，在实际中出现一系列适配性难题，尚未完全地实现立法初衷。本文以新《公司法》审计委员会制度为研究对象，梳理了其立法背景、法律定位与法定职能边界、分析制度设立的强制与任意空间、成员构成以及运作机制的法律弹性。在这个基础上，聚焦实践中的实际难题。研究认为，要解决实际中的难题，可以通过厘清审计委员会与监事会的权责边界、构建设置规则、强化审计委员会独立性、细化委员的准入门槛等，让审计委员会真正地发挥内部监督实效，以此来满足不同类型公司的治理需求。

Abstract: The new “Company Law” added the audit committee system, reconstructed the company’s internal supervision and governance system, and promoted the upgrading of corporate governance. However, there are many gaps and normative conflicts at the legislative level, and a series of adaptability problems appear in practice, which have not fully realized the original intention of legislation. This paper takes the audit committee system of the new “Company Law” as the research object, and sorts out its legislative background, legal position and legal function boundary, analyzes the compulsory and arbitrary space for the establishment of the system, the composition of its members and the legal flexibility of its operating mechanism. On this basis, focus on practical problems in practice. The research holds that in order to solve the practical problems, we can clarify the boundary between the power and responsibility of the audit committee and the board of supervisors, construct setting rules, strengthen the independence of the audit committee, and refine the entry threshold for members, so that the audit committee can truly exert the effectiveness of internal supervision, so as to meet the governance needs of different types of companies.