审计委员会是公司治理机制的重要组成部分。它在西方许多国家具有较长的发展历史,并积累了丰富的经验。2002年1月,我国《上市公司治理准则》才首次建议上市公司可以在董事会下设立审计委员会。由于审计委员会在我国刚刚起步,法律制度还很不健全。本文在借鉴西方经验的基础上,就 The audit committee is an important part of the corporate governance mechanism. It has a long history of development in many western countries and has accumulated rich experience. In January 2002, China’s “Guidelines for Corporate Governance of Listed Companies” suggested for the first time that a listed company may set up an audit committee under the board of directors. As the Audit Committee has just started in our country, the legal system is still not perfect. This article is based on the experience of the West,