| 上市公司构建审计风险监督机制的思考 |
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| 引用本文： | 邓小龙.上市公司构建审计风险监督机制的思考[J].商业研究,2001(10):48-50. |
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| 作者姓名： | 邓小龙 |
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| 作者单位： | 湖南楚材高等专科学校,工商管理系,湖南,衡阳,421008 |
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| 摘 要： | 上市公司现代企业制度的建立与审计风险监督机制的强化存在必然联系。审计体制的改革会产生相应的影响,也是制定现代企业制度,进行宏观调控与监督的主要手段。国有股份制企业有必要构建审计风险监督机制,搞好审计工作,维护国家的合法权益。
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| 关 键 词： | 上市公司 审计风险 监督机制 |
| 文章编号： | 1001-148x(2001)10-0048-02 |
| 修稿时间： | 2001年1月6日 |
The Contemplation on the Construction Of Audit Risk Supervision Mechanism In Stock System Enterprises |
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| Abstract: | There is positive connection between establishing stock system enterprise system and reinforcing audit risk superivse mechanism. It will influence on the establishment of modern enterprise system and the reform of the audit system. It is also a major approach to establish modern enterprise system and a means on the macro management and supervision. It is necessary for state stock company to set up audit risk surpervision mechanism to protect national economic rights and interests. |
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| Keywords: | stock-system enterprise system risk of audit supervise mechanism |
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