审计委员会制度能否有效防止上市公司信息披露违规是一个值得探讨和研究的问题。本文以上市公司审计委员会制度与防止公司信息披露违规的关系为视角,采用Logistic模型对2003—2007年我国沪深两市A股417家上市公司审计委员会制度及其治理效果进行了实证研究,为进一步完善我国上市公司审计委员会制度和提高其治理效果提供经验证据。 Whether the audit committee system can effectively prevent the disclosure of information disclosure of listed companies is a problem worth exploring and studying. In this paper, the audit committee of listed companies and the prevention of corporate information disclosure from the perspective of non-compliance, the use of Logistic model 2003-2007 A-share market in our country 417 listed companies Audit Committee system and its governance effect for the empirical study of Further improve the audit committee system of listed companies in our country and improve its governance effect to provide empirical evidence.