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《萨班斯-奥克斯利法案》的出台促使SEC和证券交易所对上市规则进行相应的调整,从而在全球范围内掀起了审计委员会制度变革的热潮。改革后的审计委员会制度增加和强化了一些职能和要求。本文提出了改革我国审计委员会制度的具体措施。
The promulgation of the Sarbanes-Oxley Act promulgated the SEC and stock exchanges to make corresponding adjustments to the Listing Rules, thus creating a global upsurge in the reform of the audit committee system. The reform of the audit committee system to increase and strengthen some of the functions and requirements. This article puts forward specific measures for reforming the audit committee system in our country.