| 审计委员会的责任观 |
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| 引用本文： | 桂芳. 审计委员会的责任观[J]. 科技情报开发与经济, 2004, 14(8): 96-97 |
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| 作者姓名： | 桂芳 |
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| 作者单位： | 湖南大学 |
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| 摘 要： | 从委托代理理论、公司治理理论入手，分析了审计委员会在公司治理结构中的角色，认为审计委员会是公司财务监督的重要制度安排，并从其扮演的角色出发探讨了审计委员会的责任。
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| 关 键 词： | 公司治理 审计委员会 委托代理 |
| 文章编号： | 1005-6033(2004)08-0096-02 |
| 修稿时间： | 2004-03-23 |
The Responsibility Outlook of the Board of Auditors |
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| GUI Fang. The Responsibility Outlook of the Board of Auditors[J]. Sci-Tech Information Development & Economy, 2004, 14(8): 96-97 |
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| Authors: | GUI Fang |
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| Abstract: | Starting from the theory of the entrusted agency and the theory of the company management, this paper analyzes on the role of the board of auditors in the company management structure, holding that the board of auditors is an important system for company's financial supervision, and probes into the responsibility of the board of auditors from the role it plays. |
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| Keywords: | company management board of auditors entrusted agency |
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