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A Research on the Supervisory Role of the Financial Experts in the Audit Committee

Tu Jianming  
The paper analyzes their role in corporate governance of financial experts in the audit committee from the aspects of regulatory policy,academic research,and operating mechanism.The paper argues that financial experts play an important role in corporate governance,but there is some fuzziness in the definition of financial expert and the internal principle in financial expert's effective supervising.The paper also argues that the key to financial expert's effective supervising is to secure financial experts in audit committee with both independence and financial expertise,as well as to perfect the market of financial experts and the system of career reputation of financial experts.
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