新《公司法》背景下审计委员会适用问题探析

Analysis of the Application of Audit Committees under the New Company Law

摘要: 2023年12月29日，《公司法》迎来修订，此次修订的一个重要突破是允许各类公司采用审计委员会制度替代传统的监事会监督模式，确实是法律变革的一大进步，然而，现行立法对审计委员会的具体职能定位、运作机制及保障措施等方面的规定仍显原则化，导致企业在制度选择时主要依靠自主判断。鉴于不同企业在规模特征、人才结构、股权集中度等方面存在显著差异，若不能科学决策而盲目选择监督模式，可能对企业治理效能产生负面影响。本文通过系统梳理审计委员会与监事会的法律渊源与职能定位，深入分析二者的区别，探索通过公司章程细化制度安排的有效路径，并提出健全审计委员会制度的对策建议。

Abstract: On December 29, 2023, the Company Law underwent a significant revision. A pivotal breakthrough of this amendment is the authorization for various types of companies to adopt an audit committee system as a substitute for the traditional supervisory board model. This represents a substantial advancement in legal reform, the current legislation remains largely principled regarding the specific functional positioning, operational mechanisms, and safeguarding measures of audit committees. Consequently, enterprises must rely on their own discretion when selecting their governance structure. Given the pronounced disparities among enterprises in terms of scale, talent composition, and equity concentration, an unscientific or blind selection of the model may adversely impact corporate governance efficiency. By systematically reviewing the legal origins and functional positioning of both audit committees and supervisory boards, this paper provides an in-depth analysis of their differences, explores effective pathways for refining institutional arrangements through the articles of association, and proposes strategic recommendations to enhance the audit committee system.