摘要
近年來，我國證券市場上，上市公司的監(jiān)管和治理并不盡如人意。上市公司信息失真，惡意損害中小股東利益的案件屢有發(fā)生。這些案件嚴重損害了廣大投資者的利益，嚴重影響了我國證券市場的運行秩序，也影響了其健康發(fā)展。這些使人們對公司治理，特別是審計委員會制度產(chǎn)生了懷疑。但是我們應(yīng)該認識到制度本身并沒有錯誤，關(guān)鍵是審計委員會是否獨立。審計委員會不獨立，審計委員會的職能就無庸置疑不可能得到有效發(fā)揮。
本文以2003－2005年在深圳交易所A股上市的設(shè)有審計委員會202家上市公司為樣本，從獨立于管理層的角度分析界定了審計委員會獨立性的概念，并在對審計委員會獨立性對上市公司信息披露質(zhì)量的影響關(guān)系的實證分析時，創(chuàng)新運用了：審計委員會獨立董事的比例、審計委員會成員本年度在本公司或關(guān)聯(lián)企業(yè)任職的人數(shù)比例、審計委員會成員只在本公司領(lǐng)取津貼的人數(shù)比例和審計委員會成員的年度平均津貼等影響審計委員會獨立性的變量進行實證檢驗，結(jié)果發(fā)現(xiàn)審計委員會獨立性的四個變量中，只有審計委員會中領(lǐng)取津貼的人員比例與信息披露質(zhì)量之間顯著正相關(guān)，其他三個變量即審計委員會獨立董事的比例、審計委員會委員領(lǐng)取的平均津貼數(shù)額和審計委員會中在本公司及關(guān)聯(lián)企業(yè)任職的人員比例都與上市公司信息披露質(zhì)量沒有顯著的相關(guān)關(guān)系，或相關(guān)性很弱的結(jié)論。
針對上述結(jié)果，本文歸納、分析了其主要原因，有針對性的提出了提高審計委員會中獨立董事比例、改革審計委員會中獨立董事的薪酬制度、明確審計委員會委員獨立性的規(guī)定、建立健全審計委員會制度的披露機制等相關(guān)的政策建議。
關(guān)鍵詞：上市公司；審計委員會；獨立性；信息披露質(zhì)量








Abstract
At present,the condition of supervision and governance on security market is notsatisfying.Especially the financial information distortion and the increasing number of cases on damaging the interest of minority shareholders,which disturbed the order of security market,damaged the interest of shareholders and affected the development of security market in China.These cause people has suspicious to the corporate
governance,especially to the audit committee system.But we should realize that the
system itself has not any mistake,the key to the point is that the audit committee is whether independent.If the audit committee is not independent,it’s function is impossible to have the effective effect.
This paper carries on a positive research to the relationship between the independence of audit committee and quality of information disclosure with 202 China’s companies listed on the market in Shenzhen exchange A between 2003-2005.This paper define the concept of independence from the point of the independence of the management;and introduce a large number of variables such as independent director’s proportion,the personnel proportion holds the duty in this
company or the connection enterprise,the personnel proportion receiving the allowance
in audit committee and the average allowance amount receiving in audit committee during the qualitative research on the dependence of audit committee and quality of information disclosure.In result,this paper find that between the four variables effort the independence of audit committee,it is only the personnel proportion receiving the allowance in audit committee has remarkable dependence with the quality of information disclosure,another three variables as independent director’s proportion,the average allowance amount receiving in audit committee and the personnel proportion holds the duty in this company or the connection enterprise have no remarkable
independence with the quality of information disclosure,or have little weak relation.
According to the result of study,this paper analysis the main reasons,proposes some new ideas on improving independent director’s proportion in audit committee, reforming independent director’s salary system in audit committee,defining provisions about the independence of audit committee and the establishment of disclosure mechanism of audit committee.
Keywords:Listed Companies;Audit Committee;Independence;
Quality Of Information Disclosure



















目錄
摘要 I
Abstract II
目錄 IV
第一章 緒論 1
1.1 研究背景 1
1.2文獻綜述 3
1.2.1審計獨立性的含義 3
1.2.2審計獨立性的影響因素 4
1.2.4小結(jié) 8
第二章 獨立審計低獨立性的一般成因 9
2.1 獨立審計的產(chǎn)生 9
2.2 獨立審計的發(fā)展 10
2.3 審計獨立性的影響因素 10
2.4 審計獨立性缺失的原因及對策[4] 11
2.4.1審計獨立性缺失的原因 11
2.4.2預(yù)防審計獨立性缺失的措施 14
第三章 如何提高審計信息質(zhì)量 16
3.1 新形勢下如何進一步提高審計信息質(zhì)量之淺談 16
3.1.1正確認識新形勢下提高審計信息質(zhì)量的重要性 16
3.1.2準(zhǔn)確把握新形勢下審計信息的特征、規(guī)律和類別 17
3.1.3準(zhǔn)確把握撰寫審計信息的幾個重要環(huán)節(jié) 19
3.1.4撰寫審計信息有必要注意的幾個問題 22
第四章 審計信息化條件下的審計質(zhì)量控制 6
4.1 審計信息化對于提升審計質(zhì)量的作用 6
4.2審計信息化環(huán)境下影響審計質(zhì)量控制的因素 6
4.3審計信息化環(huán)境下審計質(zhì)量控制的對策 7
第五章 總結(jié)與展望 8
5.1工作總結(jié) 8
5.2 工作展望 8
參考文獻 10