一、引言国内外关于审计委员会监管效率的研究大多集中于审计委员会的独立性和专业性对监管效率的影响。Beasley(1996)的研究发现,董事会以及审计委员会中外部董事的比例越高,则审计委员会的监督效率就越高,从而发生财务舞弊的可能性就越小。Abbott,Parker&Peters(2004)研究了审计委员会的特征与财务报告重述的关系,研究发现,审计委员会中独立董事的比例越高,则公司较少发生财务报告重述。Bedard,Chtourou&Courteau(2004)研究发 I. INTRODUCTION Domestic and foreign researches on the audit supervision efficiency of the audit committee mostly focus on the influence of the independence and professionalism of the audit committee on the supervision efficiency. Beasley (1996) found that the higher the board of directors and the proportion of external directors in the audit committee, the higher the audit committee’s oversight efficiency and the less likely it is that financial fraud will occur. Abbott, Parker & Peters (2004) studied the relationship between the characteristics of the audit committee and the restatements of the financial reports. The study found that the higher the proportion of independent directors in the audit committee, the fewer financial statements the company recapitulates. Bedard, Chtourou & Courteau (2004) research and development