背景 我会在《上市公司股东大会规范意见》等文件中明确指出,会计师事务所的聘任,由董事会提出提案,股东大会表决通过。因此,聘任会计师事务所并知晓其报酬应当作为股东的一项权利予以保障,向股东报告支付给会计师事务所的费用是公司管理当局应尽的责任。美国、英国、澳大利亚、我国香港等国家和地区都要求上市公司披露支付给会计师事务所的报酬,以便考察会计师事务所独立性和遵守职业道德的 Background I will “normative opinion of the general meeting of listed companies,” and other documents clearly pointed out that the appointment of accounting firms, proposed by the board of directors, shareholders vote. Therefore, hiring an accounting firm and knowing that its remuneration should be protected as a right of the shareholders and reporting to the shareholders the expenses paid to the accounting firm is the responsibility of the company’s management. The United States, the United Kingdom, Australia, Hong Kong and other countries and regions require public companies to disclose the remuneration paid to accounting firms in order to examine the independence of accounting firms and their professional ethics