| 公司财务监督机制探析 |
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| 引用本文： | 龚习良.公司财务监督机制探析[J].湖南财经高等专科学校学报,2012,28(1):109-113. |
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| 作者姓名： | 龚习良 |
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| 作者单位： | 浙江尖峰集团股份有限公司,浙江金华,312000 |
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| 摘 要： | 基于委托代理理论,公司财务监督机制是减少信息不对称、降低代理成本以及保护所有者利益的有效方式。财务监督过程包括所有者对经营者的监督和经营者对生产过程的监督。目前存在以审计委员会为财务监督核心的英美模式和以监事会为财务监督核心的德日模式。公司财务监督形式上由内部监督和外部监督构成,形成具有递进性和交互性的综合监督系统。
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| 关 键 词： | 公司 财务监督 财务监督机制 委托代理 |
Analysis on Financial Supervision Mechanism of Company |
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| GONG Xi-liang.Analysis on Financial Supervision Mechanism of Company[J].Journal of Hunan Financial and Economic College,2012,28(1):109-113. |
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| Authors: | GONG Xi-liang |
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| Institution: | GONG Xi-liang(Zhejiang Peak Group Company Limited,Jinhua Zhejiang 312000) |
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| Abstract: | Based on principal-agent theory,company financial supervision mechanism is an effective way to reduce information asymmetry,decrease agency costs and protect the interests of owners.Financial supervision processes include the supervision of owners to operators and operators to the production process.Currently there are two financial supervision models as the Anglo-American model whose core is the Audit Committee and the German-Japanese model whose core is the board of supervisors.Formally,company financial supervision is composed by internal supervision and external supervision,forming an integrated monitoring system which is of progressive and interactive. |
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| Keywords: | company financial supervision financial supervision mechanism principal-agent theory |
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