中文摘要：

结合我国特殊制度背景，以深交所公布2008--2011年信息披露考核结果的主板上市公司为基本研究样本，实证检验投资者保护视角下审计委员会特征影响信息披露质量的方式。研究发现，选定的审计委员会特征均与上市公司信息披露质量呈正相关关系，但是回归结果并不显著。进一步研究发现，在引入投资者法律保护程度与审计委员会特征的交叉变量之后，审计委员会的独立性、专业性、职责与权力保障的落实程度均显著正相关于上市公司信息披露质量，同时随着投资者法律保护程度的提高，这种相关性在不同地区间的差异将更为显著。

英文摘要：

With China＇s special system background and by using companies＇ 2008 -2011 information disclosure evaluation resuits and on the main board in Shenzhen stock exchange as the basic research samples, our empirical study tested the influence of the audit committee characteristics on the information disclosure quality from a perspective of investor protection. The study also found that the selected audit committee characteristics all showed a positive correlation between the information disclosure quality of listed companies, but the regression results are not significant. Our further study found that, after we introduced cross variable of the investors legal protection degree and the audit committee characteristics, audit committee＇s independence, professionalism, and the degree of implementation of responsibility and power guarantee all showed a significant positive corre- lation between the information disclosure quality of listed companies. In addition, as the level of investors legal protection awareness increases, this correlation differences in different regions will be more significant.