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| 基于完善公司治理机制视角的审计监督模式研究 | |
| 引用本文： | 叶陈云,叶陈刚. 基于完善公司治理机制视角的审计监督模式研究[J]. 财会通讯, 2010, 0(3) |
| 作者姓名： | 叶陈云 叶陈刚 |
| 作者单位： | 华北电力大学工商管理学院;对外经济贸易大学国际商学院; |
| 基金项目： | 国家自然科学基金(70672060);;教育部人文社会科学研究规划项目(项目编号:06JA630014)阶段性成果 |
| 摘 要： | 公司治理结构及其完善已成为我国企业经济与管理理论发展过程中普遍关注的热点问题,同时也面临着许多新的挑战。本文概述了我国公司治理与审计关系的理论研究现状、基础分析理论和公司治理审计存在的主要问题与缺陷;从强化监督经营者行为的角度分析了公司治理与审计之间的内在联系与理论基础;探讨了我国公司治理机制视角下可行的审计监督模式及其选择路径。 |
| 关 键 词： | 公司治理 审计监督 路径选择 |
Research on Auditing Supervision Model of Improving Corporate Governance |
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| Ye Chenyun Ye Chengang. Research on Auditing Supervision Model of Improving Corporate Governance[J]. Communication of Finance and Accounting, 2010, 0(3) | |
| Authors: | Ye Chenyun Ye Chengang |
| Affiliation: | Business Management School;North China Electric Power University;International Business School;University of International Business and Economics;Beijing 100000 |
| Abstract: | Corporate governance and its improvement have already become into a hot issue of our China society as an important intergraded part of enterprise reform,in the meantime which confront with many problems and challenge during reform practice. The main content of this paper is analysis internal relationship between corporate governance and auditing model and many problems in China corporate governance, and generalize or explore how to search for an ideal audit supervision model of reinforcing business governan... |
| Keywords: | Corporate Governance Problem Audit model |
| 本文献已被 CNKI 等数据库收录！ | |