CAJ | 학술논문

本文是对我国监管部门2001年以来提出的在上市公司建立独立董事和审计委员会的执行效果研究。通过对沪深两市2002-2004年51家舞弊公司进行配对研究发现审计委员会在我国自2002-2004年的执行效果显著于独立董事。为此文章提出了一些政策建议。
본문시대아국감관부문2001년이래제출적재상시공사건립독립동사화심계위원회적집행효과연구。통과대호심량시2002-2004년51가무폐공사진행배대연구발현심계위원회재아국자2002-2004년적집행효과현저우독립동사。위차문장제출료일사정책건의。
This article mainly discusses about the supervision effect of the system of independent directors and audit committee which have been proposed by Chinese Securities Regulatory Commission since 2001. We empirically examine and match 51 financial fraud companies using data gathered from shanghai and shenzhen stock exchange markets in the period 2002-2004. Our findings show that the supervision effect of Audit committee is more significant than that of independent directors. Thus, we give policies makers some recommendations for reference in this article.