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| 美国独立审计委员会制度的演进与启示 | |
| 引用本文： | 杨恩波,周云,宋健.美国独立审计委员会制度的演进与启示[J].沈阳大学学报,2007,19(1):15-17. |
| 作者姓名： | 杨恩波 周云 宋健 |
| 作者单位： | 1. 辽宁省财政厅,辽宁,沈阳,110002 2. 沈阳市铁西区地税局,辽宁,沈阳,110021 3. 沈阳市财政局,辽宁,沈阳,110014 |
| 摘 要： | 论述了公司治理下的美国独立审计委员会制度变革历程,阐释变革后的美国审计委员会职能及特点,分析我国审计委员会制度建设的现状,指出其专业胜任能力、监督职责、与外部全方位多角度的交流等方面存在的不足。 |
| 关 键 词： | 公司治理 独立董事制度 审计委员会制度 |
| 文章编号： | 23958348 |
| 修稿时间： | 09 6 2006 12:00AM |
Developing Process and Revelation of American Independent Audit Committee System |
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| YANG Enbo,ZHOU Yun,SONG Jian.Developing Process and Revelation of American Independent Audit Committee System[J].Journal of Shenyang University,2007,19(1):15-17. | |
| Authors: | YANG Enbo ZHOU Yun SONG Jian |
| Institution: | 1. Liaoning Commission of Finance, Shenyang 110002, China; 2. Local Taxation Bureau of Tiexi District, Shenyang 110014, China; 3. Shenyang Finance Bureau, Shenyang 110021, China |
| Abstract: | Deals with the change of the American Independent Audit Committee System in corporation governance circumstance,explains its functions and features after the transformation,analyzes the status of the Chinese Audit Committee.The deficiencies are pointed out on the professional competency,the surveillance function of the three parties and the overall communication with the outside. |
| Keywords: | corporation governance the system of independent directors the system of audit committees |
| 本文献已被 CNKI 维普 万方数据 等数据库收录！ | |