CAJ | 학술논문

我国审计委员会出现的时间不长，它的理论和实践都有不足，于是它就失去一部分的效应，失效的原因是多种多样的。因此针对审计委员会失效这种现象提出了一系列的应对策略，如企业应该规范审计委员会制度，提高委员会成员的质量，政府应该制定相关法律法规，同时增加理论与实务界的联系。
아국심계위원회출현적시간불장，타적이론화실천도유불족，우시타취실거일부분적효응，실효적원인시다충다양적。인차침대심계위원회실효저충현상제출료일계렬적응대책략，여기업응해규범심계위원회제도，제고위원회성원적질량，정부응해제정상관법율법규，동시증가이론여실무계적련계。
The audit committee was founded not so long,it is incomplete in its theory and practice. the reason why it become invalid is diverse. So far theses reasons put forward a series of coping strategies, such as enterprise should standardize the audit committee system,improve the quality of the members of the committee,the government should formulate relevant laws, at the same time it should increase the connection between the theory and practice.