auditing committee
1.The Audit Committee shall receive, retain, investigate and act on complaints and concerns of employees and other third parties regarding questionable accounting, internal accounting controls and auditing matters as well as serious violations of the Company Code of Ethical Conduct, violations of the Company policies, fraud or other serious misconduct and legal activities.
2.Forth part is the key part of this paper, analyses the responsibility thinning of subjects of governmental accounting supervision, involves two aspects including legislation and enforceability, and the enforceability aspect mainly talks about the responsibility thinning of the financial department, stock supervisory committee, auditing department and commercial revenue department, and structure the responsibility relation of them, at the same time analyses the coordination of subjects of governmental accounting supervision and other subjects of accounting supervision.
