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审计委员会作为公司治理的基本要素,在财务信息披露过程中扮演重要作用。审计委员会的监督职责日益受到重视,但我国从法律制度上并未明确审计委员会成员应承担的义务和法律责任,法律上的缺失妨碍了审计委员会职责的有效发挥。本文首先明确了审计委员会的职责;然后根据审计委员会的职责和美国现有法律为依据,认为审计委员会成员承担着更高的注意义务和法律风险,因此须构建减轻审计委员会法律责任的保护机制,从而确保审计委员会的正常运行。
As the basic element of corporate governance, the audit committee plays an important role in the financial information disclosure process. The audit committee’s supervision responsibility is paid more and more attention. However, our country’s legal system does not specify the obligations and legal responsibilities that the audit committee members should assume. The lack of law prevents the audit committee from effectively performing its duties. Based on the responsibilities of the Audit Committee and the existing laws in the United States, the paper considers that the Audit Committee members bear a higher degree of duty of care and legal risk. Therefore, it is necessary to establish a protection mechanism to reduce the legal liability of the Audit Committee, Thus ensuring the normal operation of the audit committee.