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我国上市公司内部监控机制的现实选择及优化
引用本文:蔡传里. 我国上市公司内部监控机制的现实选择及优化[J]. 河北经贸大学学报, 2006, 27(3): 52-62
作者姓名:蔡传里
作者单位:中南财经政法大学,会计系,湖北,武汉,430064
摘    要:公司内部监控是公司业绩的重要影响因素,建立合理的公司内部监控机制成为提高公司业绩的重要保障。本文通过对公司内部监控机制选择制约因素的分析,结合我国现实提出我国仍应继续选择监事会与独立董事相互补充的内部监控机制,同时提出相应的完善建议。

关 键 词:公司内部监控  监事会  独立董事  机制选择
文章编号:1007-2101(2006)03-0052-11
收稿时间:2006-04-06
修稿时间:2006-04-06

On the Choice and Optimization of Internal Corporate Governance for Listed Companies in China
CAI Chuan-li. On the Choice and Optimization of Internal Corporate Governance for Listed Companies in China[J]. Journal Of Hebei University Of Economics and Trade, 2006, 27(3): 52-62
Authors:CAI Chuan-li
Abstract:Internal corporate governance is an important factor affecting a company's performance.Therefore a rational internal corporate governance is the powerful guarantee for the improvement of a company's performance.Through the analysis of factors restricting the choice of internal governance,this article,considering China's actual situations,points out that currently China shall maintain the internal corporate governance system where board of supervisors and independent directors supplement each other.Meanwhile it suggests how to improve such system.
Keywords:internal corporate governance   board of supervisors   independent directors   choice of mechanism
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