| 美国独立审计委员会制度的演进与启示 |
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| 引用本文： | 李爱华.美国独立审计委员会制度的演进与启示[J].财会通讯,2007(7). |
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| 作者姓名： | 李爱华 |
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| 作者单位： | 沈阳大学工商管理学院 辽宁沈阳 |
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| 摘 要： | 本文分析了公司治理下的美国独立审计委员会制度变革历程,阐述其变革后的职能与特点,并对我国审计委员会制度的建设提出了相关建议与对策。
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| 关 键 词： | 公司治理 独立董事制度 审计委员会制度 |
Evolution and Revelation of the American Independent Audit Committee System |
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| Li Aihua.Evolution and Revelation of the American Independent Audit Committee System[J].Communication of Finance and Accounting,2007(7). |
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| Authors: | Li Aihua |
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| Abstract: | This paper analyzes the evolution course of the American independent audit committee system in the context of company governance, and expatiates its functions and characteristics after the evolution. It also proposes relevant suggestions and countermeasures on the construction of Chinese audit committee system. |
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| Keywords: | Company governance Independent director system Independent audit committee system |
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