证券时报记者 刘璐

When the securities times reporter

　　昨日，国际知名的四大审计机构普华永道、德勤、安永、毕马威，国内排名居前的立信、信永中和、天职国际等6家审计机构的13位资深注册会计师应中国上市公司协会（“中上协”）邀请，参加了“倡导独立董事、监事会最佳实践审计机构座谈会”。与会人员纷纷表示，外部审计机构与独董、监事会应建立良好的沟通机制，共同合作引导完善上市公司治理结构，提升上市公司的治理水平。

yesterday,The international famous four audit institutions pricewaterhousecoopers/deloitte/Ernst &young/KPMG,The top domestic of lixin/Letter for ever and neutralization/International duty etc six auditing institutions 13 senior certified public accountants should Chinese listed company institute("Association began to")invited,Took part in the"Advocate independent directors/The board of supervisors best practice audit institutions symposium".The officials have said,External audit institutions and dong alone/The board of supervisors shall establish good communication mechanism,Work together to guide the perfect the governance structure of listed companies,Improve the level of management of listed companies.

　　中上协会长陈清泰指出，在公司治理结构中，审计机构和独立董事都是外部人士，而审计机构由于执业需要掌握了相对较多公司信息，审计机构在自身发挥 “看门人机制”作用的同时，可以为独立董事有效履行职务提供强有力的支持，共同促进提高上市公司治理质量。中上协执行副会长李小雪在交流中表示，希望国内审计机构持续苦练内功，通过不断提高执业质量和体制创新，积极破解注册会计师行业发展过程中的阶段性问题，促进提升上市公司治理水平。

Above the average association long wang naiyan pointed out,In the corporate governance structure,Audit institutions and independent directors are external personage,Audit institutions due to practice need to master the relative more company information,Audit institutions in their own play "Doorman mechanism"Effect at the same time,Can the independent directors to perform their duties effectively to provide strong support,Jointly promote the improvement of quality of governance of listed company.Above the average association executive vice President LiXiaoXue in communication said,Hope that the domestic audit institutions for trains hard the internal strength,Through continuously improve service quality and system innovation,Positive cracked CPA industry development stages in the process of problem,To advance the level of governance of listed company.

　　国际知名的四大会计师事务所从外部审计机构与独董的沟通机制、制度建设等方面提出了鲜明意见。普华永道合伙人杨丰禹表示，建立畅通的沟通渠道，加强外部审计机构和治理层及审计委员会的联系，是缓解公司治理矛盾的重要途径；德勤会计师事务所审计合伙人景宜青认为如果管理者舞弊成本较低，就会导致舞弊盛行，而审计师舞弊问责也会过于空洞，她建议相关机构制定有关法规，加大惩处力度；安永会计师事务所合伙人杨淑娟表示，外部审计机构与公司管理层的沟通机制仍需加强，尤其是要加强外部审计机构与独立董事的沟通；安永会计师事务所合伙人何嘉远则从加强监督问责机制，完善细化与公司治理相关的法律法规，明确独立董事、监事会的职权等几方面分析外部审计机构如何从制度建设上帮助独立董事、监事在公司治理上发挥作用；毕马威审计合伙人陈玉红通过法律法规对会计师对上市公司审计时的沟通要求、外部审计师与治理层或审计委员会的沟通内容这三方面详细阐述了外部审计机构在公司治理中的角色；毕马威审计合伙人霍志恒则建议在制度建设上为独董创造条件、发布独董机制运作最佳实践和加强审计师与独董的沟通。

The international famous big four from external audit institutions and only dong communication mechanism/The system construction, it puts forward distinctive opinions.PWC partners YangFengYu said,We can open a strong line of communication channels,Strengthen the external audit institutions and management layer and the audit committee contact,Corporate governance is to alleviate the contradiction of important way;Deloitte touche tohmatsu audit partner JingYiQing think if managers corrupt cost is low,Will lead to corrupt prevailing,And the auditor fraud accountability will also too empty,She suggested that the relevant authorities to formulate relevant laws and regulations,Increase punishment;Accounting firm ernst &young partner YangShuJuan said,External audit institutions and company management communication mechanism still needs to strengthen,Especially should strengthen the external audit institutions and independent director communication;Accounting firm ernst &young partner HeJia is far from strengthening supervision accountability mechanism,Perfect refinement and corporate governance related laws and regulations,Clear independent directors/The functions and powers of the board of supervisors from the aspects of the analysis of the external audit institutions how to help the independent directors system construction/Supervisors in the company management play a role;KPMG audit partner ChenYuGong through the laws and regulations of accountant of listed companies audit communication requirements/External auditor and management layer or the audit committee communication content this three aspects elaborated on external audit institutions in the role of corporate governance;KPMG audit partner HuoZhiHeng it is suggested in the system construction for single dong create conditions/Release the dong mechanism operation best practice and strengthen the auditor and the characteristics of communication.

　　国内背景的六大会计师事务所合伙人分别从独立董事履职条件、独立董事与审计机构的关系、独立董事与监事会岗位建设等方面提出了真知灼见。立信会计师事务所合伙人李明高认为，监事会与董事会下属审计委员会功能重叠，监事会机制设计在实际运行中难以发挥制衡作用；他建议两者应有明确分工并相辅相成，明确监事会对董事会重大事项具有否决权，被否决事项再次审议时独董必须明确提出意见，并要求监事会对独董持有异议即弃权或反对的事项进行专门审查。天健会计师事务所合伙人何降星建议，应当限制大股东在独董聘任上的垄断权，而采取董事会负责推荐两个以上候选人，由中小股东投票决定，避免被监督者聘请监督者，同时，独董的考评机制可以更加具体，如规定每季度独董必须在上市公司现场办公的天数等。大信会计师事务所常务副总经理胡咏华则强调只有建立良好的事务所内部规范制度，才能更好地履行外部审计机构所承担的责任。天职国际会计师事务所审计合伙人邱靖之表示，外部审计机构应主动地、充分地与独董、监事会进行沟通，并保持沟通的双向性。同时他建议出台拟上市公司治理机制，规范外部审计机构的竞争。中瑞岳华会计师事务所合伙人丁勇认为，企业应加强自我管理能力和执行能力，董事会应更多地关注和支持独董和监事会工作，让独董拥有更多权力，最好也拥有提名权与解聘权。信永中和会计师事务所副总经理罗玉成结合实际经验发现，独董的信息来源容易被屏蔽和被安排，获取的有效信息量较少；同时他从对独董的职责定位、强化独董的市场化选聘以及对独董人员的结构优化调整等几方面提出了具体建议。

Domestic background six big accounting firm partner respectively from the independent directors resumption conditions/The independent directors and audit agency relationship/The independent directors and board of supervisors post construction etc. To put forward insight.Lixin accounting firm partners LiMingGao think,The board of supervisors and subordinates the audit committee of the board of directors function overlap,The board of supervisors mechanism design in the actual operation is difficult to play to check and balance;He suggested that both should have clear division of labor and supplement each other,Clear to the board of directors of the board of supervisors important matters have veto power,Matters were rejected again when the only dong must be clear about the comments,The board of supervisors and requirements of the dong disagreement or against that waiver matters of special examination.Tian jian accounting firm partners any drop star Suggestions,Big shareholders shall be restricted in the employment of dong on monopolies,And take the board of directors is responsible for the recommended two or more candidates,The small and medium-sized shareholders vote,Avoid supervisee employ overseer,At the same time,Only dong evaluation mechanism can be more specific,Such as the provisions of each quarter alone dong must be in the listed company site office number of days, etc.Big letter certified public accountants standing deputy general manager 胡咏华 emphasize only establish a good firm internal regulation system,To better perform external audit institution's responsibilities.Duty international accounting firm audit partner of QiuJing said,External audit institutions should actively/Fully and dong alone/The board of supervisors to communicate,And keep the bidirectional communication.At the same time he suggested that issued quasi listed company governance mechanism,Standard external audit institution competition.The red YueHua accounting firm partnership population yong thought,Enterprises should strengthen self management ability and performance ability,The board of directors should pay more attention to and support the work of the board of supervisors and dong,Let alone the dong has more power,Also had better have nomination and discharge right.Shinewing certified public accountant, deputy general manager LuoYuCheng combined with practical experience found,Only dong sources of information easy to shield and are arranged,Get effective less information;At the same time he from the single dong duty positioning/Strengthen the marketization of the dong and the hiring of the dong personnel's structure optimization adjustment as well as several aspects put forward concrete Suggestions.