监事会、审计委员会与内部审计:功能定位与职责划分

随着审计委员会制度的引入 ,其与我国上市公司原有的内部监督机制———监事会、内部审计之间的关系处理问题已引起了人们的普遍关注。按照我国当前法律法规的规定 ,三者的职责存在着相似甚至重叠。因此 ,应依据委托—代理理论 ,对监事会、审计委员会和内部审计机构进行功能定位 ,并按照不同监督机制的层次和特点 ,对它们各自的具体职责进行重新划分。

Board of Supervisory, Audit Committee and Internal Audit Department:Functions and Duties

Along with the introduction of audit committee, its relationship with the board of supervisory and internal audit department, which have already existed in China's listed companies, has attracted extensive attention. According to the regulation of existing Chinese rules, there are similarities and overlaps in their duties. So, it is advisable to make certain their functions according to agency theory, and then plot out their duties in light of their supervisory levels and characteristics.