审计委员会监督机制再造研究

Research on Reengineering of Supervision Mechanism of Audit Committee

摘要: 2023年《公司法》的出台，企业面临全新的内部监督机制的选择，其中第六十九条和第一百二十一条分别规定了有限责任公司以及股份有限公司依特定条件可以按照公司章程的规定在董事会中设置由董事组成的审计委员会行使监事会的职权不设监事或监事会，但审计委员会制度仍有进一步完善空间。本文将对审计委员会职能进行厘正，通过分析指出我国目前审计委员会制度存在的不足，如审理委员会独立性、专业性不足以及成员权责利的困境。通过借鉴学习域外审计委员会制度的先进经验，以期给出完善路径与合理化建议。

Abstract: With the introduction of the Company Law in 2023, enterprises are faced with the choice of a new internal supervision mechanism. Article 69 and Article 121 respectively stipulate that a limited liability company and a joint stock limited company may, in accordance with specific conditions, set up an audit committee composed of directors in the board of directors to exercise the functions and powers of the board of supervisors without setting up a supervisor or a board of supervisors. However, the audit committee system still has room for further improvement. This paper will clarify the functions of the audit committee, and point out the shortcomings of the current audit committee system in our country, such as the independence of the trial committee, the lack of professionalism and the dilemma of members’ rights and responsibilities. Through learning from the advanced experience of the foreign audit committee system, the author hopes to give the improvement path and rationalization suggestions.