| 上市公司监事会财务监督效率的实证分析 |
| |
| 引用本文： | 司茹. 上市公司监事会财务监督效率的实证分析[J]. 中华女子学院学报, 2007, 19(3): 90-92 |
| |
| 作者姓名： | 司茹 |
| |
| 作者单位： | 中华女子学院,经济管理系,北京,100101 |
| |
| 摘 要： | 以受处罚上市公司为样本，对监事会的特征与财务报告舞弊的关系进行了统计分析，得出监事会在监督财务报告方面并没有发挥作用的结论，指出，考虑我国现实情况，必须坚持董事会、监事会并存的治理模式，同时从监事会职责、法律、引入独立监事等方面进行改进以提高监事会的治理效率。
|
| 关 键 词： | 监事会 财务监督 实证分析 |
| 文章编号： | 1007-3698(2007)03-0090-03 |
| 修稿时间： | 2007-01-06 |
The Empirical Analysis of Financial Supervission Efficiency of Supervisory Board in Listed Companies |
| |
| SI Ru. The Empirical Analysis of Financial Supervission Efficiency of Supervisory Board in Listed Companies[J]. Journal of China Women's College(Social Sciences Edition), 2007, 19(3): 90-92 |
| |
| Authors: | SI Ru |
| |
| Affiliation: | SI Ru (Department of Economic and Administrating, China Women＇s University, Beijing 100101, China) |
| |
| Abstract: | The function of supervisory board is mainly embodied as to supervise the quality of financial reports.Basing on the samples of listed companies punished by regulatory departments,this paper analyzed the relation between the characteristics of supervisory board and financial reports defraud in statistics, and then made a conclusion that we should insist on current coexistent model of board of directors and supervisory board.At the same time,the efficiency of supervisory board should be improved from three aspects: responsibilities,laws and independent supervisors. |
| |
| Keywords: | supervisory board financial supervision empirical analysis |
| 本文献已被 CNKI 维普 万方数据 等数据库收录！ |
