CAJ | 학술논문

基于2007--2010年间我国A股上市公司的经验数据，分析了审计委员会多重责任与审计收费的关系。研究发现，审计委员会成员的多重责任与审计收费呈负相关关系，对审计委员会起着决定性作用的审计委员会主席，其多重责任对审计收费也有抑制作用。在此基础上，对我国的审计委员会制度提出了相应的建议。
기우2007--2010년간아국A고상시공사적경험수거，분석료심계위원회다중책임여심계수비적관계。연구발현，심계위원회성원적다중책임여심계수비정부상관관계，대심계위원회기착결정성작용적심계위원회주석，기다중책임대심계수비야유억제작용。재차기출상，대아국적심계위원회제도제출료상응적건의。
Based on the empirical data of China＇s A-share listed companies during the period of 2007--2010, this paper studies the relationship between audit committee multiple directorship and audit fee. It finds that audit committee multiple direc- torship （ACMD） has a negative effect on audit fee. As the chairs have a decisive role in the audit committee, multiple director-ship among audit committee chairs （MDACC） can negatively affect audit fee as well. On that basis, some suggestions are put for- ward to improve the audit committee system in China.