集美大学诚毅学院毕业设计（论文）[我国上市公司审计委员会制度问题研究]专业：会计专业学生姓名：余瑞祥指导教师：陈泽艺2018年5月我国上市公司审计委员会制度问题研究[摘要]20世纪末到21世纪初我国发生了一系列后果严重的财务舞弊、造假事件，造成这些事件的原因是多方面的，但是无疑这些公司治理作用的缺失有着不可推卸的责任。与此同时，大量学者和相关部门开始关注深受发达国家推崇的审计委员会制度，希望像发达国家一样用这个制度来加强公司治理作用。2002年我国发布了针对上市公司治理的准则，该准则是国内首次涉及审计委员会制度的官方规范，其正式规定上市公司董事会可根据股东大会决议，在董事会下设立审计委员会，并对审计委员会的人员构成和职责进行了简要的规定。随着国外审计委员会制度的发展，我国也相继对审计委员会制度进行完善。2007年我国证监会发布了关于上市公司信息披露的准则，该准则要求上市公司披露审计委员会年度履职情况报告。这份报告应包括以下内容：针对公司年度财务报表的两次审议意见，对外部审计工作督促情况，对外部审计工作的总结报告以及对下一年有关外部审计机构选聘的决议书。但是由于我国对于审计委员会制度的研究与实施起步较晚，导致我国审计委员会制度还存在很多的缺陷没有被认知和改进。时至今日，几乎所有上市公司都设立了审计委员会，但是由于审计委员会制度存在缺陷导致审计委员会未能发挥其强化治理的作用。本文通过发掘我国上市公司审计委员会制度存在的问题，分析问题的成因，提出改善的措施，以期为我国上市公司审计委员会制度的完善和发展贡献绵薄之力。[关键词]审计委员会、公司治理、信息评价应包括（背景。意义。写作思路。结论。观点。我的创新贡献。不足。可能的进一步研究）40字左右Research on audit committee system of Listed Companies inChinaAbstract:[Abstract]from the end of twentieth Century to the beginning oftwenty-first Century,a series of serious financial frauds and fraudulent events havetaken place in China.The reasons for these events are multifaceted,but there is nodoubt that the lack of the corporate governance of these companies has anunshirkable responsibility.At the same time,a large number of scholars and relateddepartments have begun to pay attention to the audit committee system highlyrespected by developed countries,hoping to use this system to strengthen corporategovernance,like developed countries.In 2002,China issued the guidelines for thegovernance of listed companies.This standard is the first official regulation of theaudit committee system in China.It formally stipulates that the board of directors oflisted companies can set up an audit committee under the board of directorsaccording to the resolution of the shareholders'meeting,and make a brief rule on thecomposition and responsibility of the audit committee.Set.With the development offoreign audit committee system,China has perfected the audit committee system oneafter another.In 2007,China Securities Regulatory Commission issued guidelines forinformation disclosure of listed companies,which requires listed companies todisclose the annual performance report of the board of auditors.The report shouldinclude the following:two comments on the annual financial statements of thecompany,the supervision of the external audit work,the summary report on theexternal audit work and the resolution on the selection of external audit institutions forthe next year.However,due to the late start of the research and implementation of theaudit committee system in China,the audit committee system in China has not beenrecognized and improved.Today,almost all listed companies have set up an auditcommittee,but the audit committee has failed to play its role of strengthening itsgovernance because of the defects of the audit committee system.By exploring the problems existing in the audit committee system of the listed