计委

It is a new direction of innovations in audit relationship that to introduce" the fourth party", who is independent to both managers and shareholders in the project of solving the problem of audit independence and clientage in auditing.

这样，在解决审计独立性和审计委托关系问题的方案中，引入一个既独立于管理者，又相对独立于现有股东的第四方来行使审计委托权，就成为审计委托关系改革的新方向。

This article reviews the feasibility of the accountant appointment system from various aspects, and demonstrates that the establishment of accounting service firm under the support of the information technology can eke out the faultiness of the accountant appointment system by providing professional service.

并论证了在信息技术支持下，对管理体制进行创新&组建专门的会计服务公司，通过签约提供专业化服务，可将会计委派人员从尴尬境地中解脱出来，弥合会计委派制的缺憾。

Both the auditing commission and corporate finance governance share the same service subject and target. The power allocation and performance of the agent of finance governance is part of the supervision content of the auditing commission.

审计委员会制度与公司财务治理二者之间的关系表现为服务主体和实现目标的手段，而且财务治理行为主体的权力配置与行使是审计委员会监督的内容之一。