| 我国上市公司内部控制监督体系探究 |
| |
| 引用本文： | 邵夕铭,姜美华.我国上市公司内部控制监督体系探究[J].科技情报开发与经济,2005,15(10):160-162. |
| |
| 作者姓名： | 邵夕铭 姜美华 |
| |
| 作者单位： | 1. 江苏省宜兴市科学技术局,江苏,宜兴,214206
2. 江苏省宜兴市财政局,江苏,宜兴,214206 |
| |
| 摘 要： | 从我国监事会、独立董事和内部审计这三大内部控制监督机构失败的现状出发,分析其存在的问题和失败的原因,进而提出对这三大机构进行改造、整合和利用,构建以“监审委员会”为核心的内部控制监督新体系的建议。
|
| 关 键 词： | 企业内部控制 企业管理体系 现代企业管理 上市公司 |
| 文章编号： | 1005-6033(2005)10-0160-03 |
| 修稿时间： | 2005年3月13日 |
Probe into the Internal Control and Supervision System of Our Country's Listed Companies |
| |
| SHAO Xi-ming,JIANG Mei-hua.Probe into the Internal Control and Supervision System of Our Country''''s Listed Companies[J].Sci-Tech Information Development & Economy,2005,15(10):160-162. |
| |
| Authors: | SHAO Xi-ming JIANG Mei-hua |
| |
| Abstract: | Starting from the present situation of the failure of our country's supervisory board, independent director and internal audit, the three internal control and supervision organizations, this paper analyzes on its existing problems and the causes of the failure, and puts forward the suggestions of reforming, integrating and utilizing the three organizations and constructing the new internal control and supervision organization centered by the "Supervision and Examination Committee". |
| |
| Keywords: | internal control of enterprise managerial system of enterprise management of modern enterprise listed companies |
| 本文献已被 CNKI 维普 万方数据 等数据库收录！ |
