审计委员会制度

审计委员会制度与中国上市公司治理创新

The Audit Committee System and Innovation of Listed Companies ' Governance in China

本文的研究有助于加强内部控制和完善审计委员会制度。

This study can strengthen internal control and improve the audit committee system .

审计委员会制度在国外已经有很长的发展历史。

The Audit Committee has a long history in foreign countries .

审计委员会制度是完善公司治理过程中一项重要的制度安排。

The Audit Committee is an important system in corporate governance .

设立上市公司审计委员会制度的探讨

An Exploration of Establishing the Auditing Commission in the Listed Corporations

对审计委员会制度的介绍是从审计委员会制度的起源开始的。

It begins from the origin of the Audit Committee .

试论审计委员会制度与公司财务治理

The Relationship between Auditing Commission and Corporate Finance Governance

建立审计委员会制度：完善公司治理结构之关键

Setting Up the Auditing Institution : the Key to Improve the Corporate Governance Structure

上市公司审计委员会制度实施的制约因素分析

A Survey on the Corporate Governance Determinants Limiting the Implementation of Chinese Audit Committee System

关于完善中国中铁股份有限公司审计委员会制度有关问题的一些探讨

Research on the Perfecting of the Audit Committee System of the China Railway Group Limited

审计委员会制度在我国建立和发展以来，其有效性一直是广泛关注的问题。

With the establishment and development of the audit committee rules , its effectiveness have drawn attention extensively .

2002年我国正式启用审计委员会制度，到目前仍属于起步阶段。

In 2002 , China officially launched the audit committee system , so far still in its infancy .

说明我国审计委员会制度的实施较好地保证了上市公司信息披露质量。

So , the implementation of the audit committee system guarantees the information disclosure of the listed company .

美国是审计委员会制度诞生和发展最完善的国家，大多数国家的审计委员会制度都是以美国的审计委员会制度为基础建立和发展的。

The establishment and development of audit committee system inmost states is based on American audit committee system .

审计委员会制度是英美等国家公司治理结构中的一项重要组成部分，已经历较长时间的发展。

The audit committee has become an important part of corporate governance for a long time in the west .

略论独立董事制度在上市公司内部控制中的作用&兼论我国上市公司审计委员会制度

Functions of Independent Director in Listed Company 's Internal Control & Also on audit committee of listed company in China

审计委员会制度作为公司治理结构中一项重要制度安排，是公司治理结构稳定的重要支点之一。

Audit committee , which is an important institution , is one important fulcrum of the steady corporate governance structure .

伴随着审计委员会制度的发展，有关审计委员会制度有效性的研究也陆续展开。

With the development of the audit committee system , the study of the Audit Committee began more and more popular .

为了更好地保护广大股东尤其是中小股东的权益，我国引入了审计委员会制度。

In order to provide better benefits to shareholders , especially to the small shareholders the audit committee has been introduced .

我国于2002年正式引入审计委员会制度，随后，上市公司积极响应，纷纷建立了审计委员会制度。

China officially introduced the audit committee system in 2002 , and the listed companies responded positively to the audit committee system .

然而，作为一种制度安排，审计委员会制度又有其产生和发展的独特背景。

However , as a kind of institutional arrangements , the audit committee system has its unique background for establishment and development .

在对我国现行监督机制进行深刻分析后，通过比较和借鉴西方经验，在构建审计委员会制度的一些要求和规定上提出设想。

Give some suggestions on how to design our audit board system comparing the experiences of the west after analyzing the background .

鉴于审计委员会制度的这种有效性，我国于2002年将其正式引入，并在所有的上市公司中进行推广。

Because of the effectiveness of this system , it was formally introduced to China in 2002 and promoted in all listed companies .

从国外的情况来看，审计委员会制度的建立和发展对于健全公司治理结构有着一定的作用。

From the situation in the west , the building and development of the Audit Committee functions for improving the management of company .

第四章分别从产权制度、法律环境、激励和约束条件等方面，阐述了审计委员会制度的运行条件，并认为审计委员会运行条件的满足是审计委员会制度能够正常运行的重要前提；

The fourth chapter remarks on the operating conditions of audit committee system through discussing property right system , law environment and inspiration strategy .

其次本文对审计委员会制度在我国实施的情况进行考察，分析了中国上市公司审计委员会的现状及问题。

This article reviews how this system and the actual implementation is monitored and analysed the current situation and issue of China Audit committee .

审计委员会制度是我国继引进监事会制度后又一项完善公司治理结构的重大举措。

After the introduction of the board of supervisors , audit committee system is another great meas - ure to perfect the corporate governance structure .

第一章是审计委员会制度概论，主要阐述审计委员会制度的基本内涵、演进历程和功能职责，以概括出审计委员会制度的基本内涵；

In the first chapter , the author gives a general discussion of audit committee system , which includes definition , developing history and its function .

本文的主要贡献为：（1）本文以具体的上市公司为例，对上市公司审计委员会制度有关问题进行探讨和分析。

This article analyzes and discusses the current condition of the listed company audit committee system , using a specific listed company as an ex - ample .

审计委员会制度历经发展，在英美等国上市公司中，已成为公司内部有效保护股东利益的一种制度安排。

In the listed corporation of West Country , the audit committee has been well developed into an effective mechanism that can protect the interest of shareholder effectively .