| 上市公司审计委员会制度实施的制约因素分析 |
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| 引用本文： | 郭均英. 上市公司审计委员会制度实施的制约因素分析[J]. 财会通讯, 2007, 0(2) |
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| 作者姓名： | 郭均英 |
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| 作者单位： | 武汉大学经济与管理学院 湖北武汉 |
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| 摘 要： | 本文通过对影响我国上市公司审计委员会制度实施的因素进行实证分析后发现,要保证审计委员会制度得以全面建立并同时真正发挥其作用,不仅要得到国家法律法规的认可,更重要的是应彻底改变目前上市公司中普通存在的“一股独大”及“内部人控制”现象。
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| 关 键 词： | 审计委员会制度 公司治理 独立董事 |
A Survey on the Corporate Governance Determinants Limiting the Implementation of Chinese Audit Committee System |
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| Guo Junying. A Survey on the Corporate Governance Determinants Limiting the Implementation of Chinese Audit Committee System[J]. Communication of Finance and Accounting, 2007, 0(2) |
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| Authors: | Guo Junying |
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| Abstract: | The Audit Committee System is a new area of study in China.This paper empirically examines the determinants of corporate governance which limit the implementation of the Audit Committee System in China's listed companies.The study demonstrates that the establishment and the better performance of the Chinese Audit Committee System should be based on laws and regulations,and more importantly it should be guaranteed by the totally change of the existence of "State-owned-shares over others"and "Operation and decision rights controlled by internals". |
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| Keywords: | Audit Committee System Corporate Governance Independent Directors |
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