内部监督机制与公司财务信息质量保障

上市公司财务信息失真已成为证券市场的焦点问题,健全和完善监督机制受到了普遍关注,尤其是在监事会和独立董事的监督职能上。目前在中国现有的法人治理结构模式下,监事会是内部财务监督体系的常设机构和中心,独立董事制度是在监事会监督职能严重弱化情况下引入的一种辅助机制,起到补充和局部调整的作用。

Internal Supervision Mechanism & Accounting Information Quality

Financial information fraudery by public listed companies has already become the focus in security market.And how to perfect supervision mechanism has gained wide attention,especially in terms of the supervision function of the board of supervisors and independent director.Under China's existing corporate governance structure,the board of supervisors is a permanent organization and the centre of internal financial supervision system.Independent director system,as a kind of auxiliary mechanism,is introduced for its supplementary function of adjustment the supervision function of board of supervisors weakens severely.