审计委员会财务专家监督作用的多维透析

本文从政策规范、学术研究和运行机制等多个维度剖析了审计委员会财务专家的公司治理角色,认为财务专家在公司治理中发挥了积极的监督作用,但实务中对财务专家的定义和财务专家有效监督基理的认识还存在一定的差异性和模糊性。本文还认为,确保兼具独立性和专业胜任能力的财务专家以及完善财务专家市场和财务专家的职业声誉机制,是财务专家发挥有效监督作用的关键所在。

A Research on the Supervisory Role of the Financial Experts in the Audit Committee

The paper analyzes their role in corporate governance of financial experts in the audit committee from the aspects of regulatory policy,academic research,and operating mechanism.The paper argues that financial experts play an important role in corporate governance,but there is some fuzziness in the definition of financial expert and the internal principle in financial expert’s effective supervising.The paper also argues that the key to financial expert’s effective supervising is to secure financial experts in audit committee with both independence and financial expertise,as well as to perfect the market of financial experts and the system of career reputation of financial experts.