适应现代公司治理结构的内部财务监管体系

我国上市公司法人治理结构存在着股权结构不合理,董事会缺乏独立性、监事会缺乏权威性等诸多问题,直接影响着企业的内部财务监管体系的建立。只有在股东大会、董事会和总经理的委托代理链条上分别设置财务总监、审计委员会和内部审计机构,才能真正建立起适应现代公司治理结构的内部财务监管体系,充分发挥其监督,评价和服务职能,更好地为公司内部管理和决策服务。

Internal Accounting Superrisian System for Modern Corporate Governance

There are a lot of problems in the corporate governance of Chinese listed companies,which directly affects the establishment of internal accounting supervision system.It is assumed to set up sepavately CFO,Auditing Committee,Internal Auditing system on the chains of trust-agent relationship that constituted by the general meeting of stockholders,directorate and general manager.To establish an internal accounting supervision system is suit able to modern corporate governance.