中国特色董事会审计委员会的法定职能变革与诉讼地位构建
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国家社会科学基金一般项目(24BFX155)


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    摘要:

    新《公司法》颁布后,审计委员会被定位成“单层制”模式下的公司监督机构,在承接监事会职权的同时,其成员的责任承担范围从董事责任延伸至监事责任。以新《公司法》为基础,探究法定职能变革对审计委员会诉讼地位构建的影响。研究发现,法定职能变革使审计委员会能够通过诉讼途径实施监督,引发了审计委员会诉讼地位构建的必要性。原告资格模糊与被告资格缺位使审计委员会的诉讼资格确定面临挑战,与董事会之间存在隶属关系使审计委员会的诉讼职权行使存在阻碍,成员兼具董事责任与监事责任使审计委员会的诉讼后果承担程度较重,审计委员会的诉讼地位构建遭遇现实困境,不利于其法定职能的有效实现。通过诉讼方式提升审计委员会监督效能,为完善中国特色审计委员会制度提供了新的视角。

    Abstract:

    After the promulgation of the new Company Law, the audit committee was positioned as the supervisory organization of the company under the “single-layer system” model, taking over the powers of the supervisory board while extending the scope of responsibility of its members from director's responsibility to supervisor's responsibility. Based on the provisions of the new Company Law regarding the audit committee, this study explores the impact of changes in statutory functions on the construction of the audit committee's litigation status. The research finds that changes in statutory functions enable the audit committee to exercise supervision through litigation, highlighting the necessity of constructing its litigation status. Further analysis reveals that the ambiguity of plaintiff qualifications and the absence of defendant qualifications pose challenges to determining the litigation status of the audit committee. The hierarchical relationship with the board of directors creates obstacles to the exercise of the audit committee's litigation authority, and the dual responsibilities of its members-both as directors and supervisors-result in heavier litigation consequences for the audit committee. These factors contribute to the practical difficulties in constructing the audit committee's litigation status, affecting the effective realization of its statutory functions. Enhancing corporate oversight efficacy through litigation offers a new perspective on improving the audit committee system with Chinese characteristics.

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胡耘通a,向丹霖b.中国特色董事会审计委员会的法定职能变革与诉讼地位构建[J].审计与经济研究,2025,40(5):30-37

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  • 在线发布日期: 2025-10-13
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