董事会中心主义视域下新《公司法》审计委员会的定位与制度完善

中图分类号：D922.291.91 文献标识码：A 文章编号：2095-6916（2026）05-0072-04

The Positioning and Institutional Improvement of the Audit Committee in the New Company Law from the Perspective of the Board-Centrism

Weng Hantao （Macau University of Scienceand Technology，Macau 999078）

Abstract：TheestablishmentoftheauditcommiteesysteminthenewCompanyLawisakeyinovationinthetransformationofChina’sinteralcorpratesupervisiomchnistowardsasinle-tierstm.Groudedintethoyofoad-centris，itsssthecore powersandutiesoftesupervisoryboardhileexpandingitsoordinationfunctios，meetingthepracticalndsofigqualitydevelop mentoftheprivateconomyandtheoptimatiooforporategovernance.However，inpractie，thissystefacesthefolowigprobles： insuficientguarantesforindependence，makingitasilyconstrainedbytheboardofdirectors；alackofanacountabilitymhanism， withliabilitydeteminationandgroundsforexemptionbeingunclear;andvagueperformancestandards，lackingspecificguidanceforthe implementationof itsfunctions.Therefore，itisncessarytoclarifythedualpositioningoftheauditcommiteeas“supervision + coordination".Bystrengteningtheidependenceadprofesioalisfitsmembers，stablisingacearaccoutabilityandexemptionhnism，andimprovingperfoaceguaransaduthorityllcationweaneveefivehcksndancsiththoadd torscanbeachievedThisillnhancethequalityndfiiencyofteintealcorporatesupervisionsteandontrbutetoeodeization of Chinese-style corporate governance.

Keywords：audit committee;single-tier system；board of directors

在监事会监督职能失效、我国民营经济发展更加注重内在质量的背景下，我国新《公司法》对于公司内部监督机构进行了革新，创设了审计委员会制度。（剩余5792字）