摘要:审计委员会制度是公司治理机制的重要组成部分，在英美等西方发达国家，己有较长的发展历史。审计委员会制度起源于财务舞弊案件，是为了弥补外部

审计监督功能缺陷的需要而产生，并随着公司治理的发展而逐渐发展和深入。审计委员会作为公司治理结构中的监督机构、董事会的下属专门委员会，直接对董事会负责，代表董事会执行内部监督的职责，监督管理层的经营活动，保护企业所有者的权利。

    本文首先介绍了审计委员会制度的基本内容，通过分析审计委员会制度产生的理论基础引出审计委员会制度在我国发展的现状。由于我国上市公司治理结构存在的治理缺陷、独立董事制度不完善、监事会与审计委员会指责冲突、缺乏法律环境的支持等，审计委员会制度在实际应用中并没有真正发挥效用。在此背景下，就审计委员会制度在我国的建立和完善进行了专门的研究，旨在通过研究找到适合我国国情的审计委员会制度，进一步促进审计委员会制度的完善，使之运用于时间并能指导实践，从而加强对上市公司的监管，减少财务舞弊。

关键词: 审计委员会 公司治理

Abstract:Audit committee system is the important part of corporate governance, in the west, has a long history of development. Board system originated in the cases of financial fraud, to compensate for external

    Audit supervision function defects due to the need of the development of corporate governance, and along with the gradually development and development. The audit committee as the corporate governance structure of the supervision mechanism, the board of directors under the special committee, directly responsible to the board of directors, on behalf of the board of directors to perform internal oversight responsibilities, supervision and management of business activities, business owner's rights protection.

    This paper first introduces the basic content of the system of audit committee audit committee system, through the analysis of the theoretical basis of extraction of audit committee system in china. The governance structure of Listed Companies in China the presence of congenital deficiency of corporate governance, independent director system is not perfect, audit committee and the board of supervisors of conflict, lack of legal environment accused support, the audit committee system in practical application and not really play a role. Under this background, on the audit committee system in China the establishment and improvement of the specialized research, aims to study and find suitable for national conditions of China 's audit committee system, and further promote the audit committee system, which used in time and can guide the practice, so as to strengthen the supervision of listed companies, reducing the financial fraud.

Key Words：Audit Committee，Corporate governance

审计委员会制度是英美法系公司治理制度中的一个分支，隶属于董事会，在公司治理中扮演着外部独立审计与公司管理层矛盾缓冲器的角色，是现在企业治理中的制度安排，也是内部审计制度的外延。本论文的研究目的在于以公司治理为基点，从会计学、审计学、管理学、经济学与法学相结合的角度，学习运用西方发达国家的先进公司治理经验，探讨国内公司治理中存在的造成各项监督职能无法落实发挥的原因，研究审计委员会制度在公司治理过程中的作用，进一步完善我国上市公司的公司治理结构。