为了更好地保护广大股东尤其是中小股东的权益，我国引入了审计委员会制度。
In order to provide better benefits to shareholders, especially to the small shareholders the audit committee has been introduced.
审计委员会制度作为公司治理结构中一项重要制度安排，是公司治理结构稳定的重要支点之一。
Audit committee, which is an important institution, is one important fulcrum of the steady corporate governance structure.
同时通过审计委员会的职责的分析来进一步深入理解审计委员会制度的本质，从而确定本文的研究方向。
That further in-depth understanding the nature of audit committee system by analyzing the duties of audit committee to determine the direction of research.
鉴于审计委员会制度的这种有效性，我国于2002年将其正式引入，并在所有的上市公司中进行推广。
Because of the effectiveness of this system, it was formally introduced to China in 2002 and promoted in all listed companies.
由于审计委员会制度属于“舶来品”，国内实务界对其缺乏了解，而学术界对其研究也停留在某些方面的介绍、探讨阶段，没有进行系统的、全面的研究。
Because audit committee was invented by foreign country, practitioner lacked understanding it and scholar "s study which stayed introducing and discussing its some parts wasn" t comprehensive.
由于审计委员会制度属于“舶来品”，国内实务界对其缺乏了解，而学术界对其研究也停留在某些方面的介绍、探讨阶段，没有进行系统的、全面的研究。
Because audit committee was invented by foreign country, practitioner lacked understanding it and scholar "s study which stayed introducing and discussing its some parts wasn" t comprehensive.
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