审计委员会若干理论问题的探讨

我国对审计委员会的研究处于探索阶段,因此对审计委员会发展阶段的划分、审计委员会理论基础以及目的等理论问题存在诸多分歧。本文认为审计委员会发展应分为三个阶段,不同阶段有不同的标志;审计委员会不仅仅是受托责任,更主要是委托责任,其理论基础是委托代理理论;审计委员会的目的不仅仅是监督,而是制衡,是再监督。

Discussion on Some Theoretical Issues on Auditing Committee

China's audit committee study is still in exploration phase. There are many disagreements such as how to identify development phases of USA audit committee,theoretical foundation and objective of audit committee. This paper divides USA audit committee development into three phases,every phase involving its important event. Audit committee is not only burdened on trustee responsibility,but also trust responsibility. The theoretical foundation of audit committee is trust-agency theory. The objective of it is ...