| 重构监事会,强化相机干预财务控制机制 |
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| 引用本文： | 何进日,侯识样.重构监事会,强化相机干预财务控制机制[J].重庆商学院学报,2004(6):103-105. |
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| 作者姓名： | 何进日 侯识样 |
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| 作者单位： | 湖南大学会计学院，湖南长沙410079 |
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| 摘 要： | 根据现代企业的性质,对企业实行各利益相关者相机干预的财务控制机制进行了理论分析,并对监事会的性质、职能、权力和内部结构如何重构进行了研究.
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| 关 键 词： | 相机干预 财务控制机制 监事会 重构 |
| 文章编号： | 1008-6439(2004)06-0103-03 |
| 修稿时间： | 2004年5月5日 |
Rebuild board of supervisors to enforce financial controlling mechanism |
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| HE Jin-ri,HOU Shi-yang.Rebuild board of supervisors to enforce financial controlling mechanism[J].Journal of Chongqing Institute of Commerce,2004(6):103-105. |
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| Authors: | HE Jin-ri HOU Shi-yang |
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| Abstract: | In this paper, according to the property of modern enterprises, the problem that whether financial controlling mechanism of contingent governance by the interest parties of enterprises should be carried out has been analyzed in theory. And the authors have studied how to rebuild the property, function, power and internal structure of the board of supervisors to enforce financial controlling mechanism. |
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| Keywords: | contingent governance financial controlling mechanism board of supervisors rebuilding |
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