| 上市公司与注册会计师的关系分析及治理策略 |
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| 引用本文： | 姚秀萍,郑健鹏. 上市公司与注册会计师的关系分析及治理策略[J]. 价值工程, 2006, 25(4): 121-122 |
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| 作者姓名： | 姚秀萍 郑健鹏 |
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| 作者单位： | 西安交通大学,西安,710061;西安交通大学,西安,710061 |
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| 摘 要： | 市场经济的发展,财产所有权和经营权的分离,导致了股份公司和审计的出现。本文分析了上市公司和注册会计师之间的关系,提出了正确处理两者关系的治理策略。
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| 关 键 词： | 委托代理 上市公司 两权分离 注册会计师 |
| 文章编号： | 1006-4311（2006）04-0121-02 |
The Analysis and Administration of the Relation Between Listed Company and Certified Accountant |
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| Yao Xiuping,Zheng Jianpeng. The Analysis and Administration of the Relation Between Listed Company and Certified Accountant[J]. Value Engineering, 2006, 25(4): 121-122 |
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| Authors: | Yao Xiuping Zheng Jianpeng |
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| Abstract: | The development of market economy and the separation of the property' ownership and management resulted in appearance of stock company and auditing.This paper analyze the relation between listed company and certified accountant,and proposed the administration tactics of dealing with the relation between the two correctly. |
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| Keywords: | trust-tgent listed company separation of ownership and management certified accountant |
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