| 浅析我国上市公司内部会计监管存在的问题 |
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| 引用本文： | 王明腾.浅析我国上市公司内部会计监管存在的问题[J].琼州学院学报,2009,16(2):106-108. |
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| 作者姓名： | 王明腾 |
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| 作者单位： | 琼州学院数学系,海南,三亚,572022 |
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| 摘 要： | 针对上市公司内部会计监管问题，主要从监事会、审计委员会和内部审计部门三个方面揭示了上市公司内部会计监管存在的问题，并从公司治理结构和会计监管体系两个方面分析了问题形成的原因，并提出了构建上市公司内部会计监管机制的基本思路和对策。
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| 关 键 词： | 上市公司 内部会计监管 原因 监管机制 |
Research on Problems of listed Companies in Internal Accounting Supervision |
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| WANG Ming-teng.Research on Problems of listed Companies in Internal Accounting Supervision[J].Journal of Qiongzhou University,2009,16(2):106-108. |
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| Authors: | WANG Ming-teng |
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| Institution: | Department of Mathematics;Qiongzhou University;Sanya Hainan 572022;China |
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| Abstract: | The article is directed against the accounting supervision question in the listed company,carry on research from several following respects: It has mainly announced the existing problem of accounting supervision inside the listed company of our country from three respects of board of supervisors,Commission on Audit and internal auditing department,and which has analyzed the reason that the question form from two respects of company's administration structure and accounting supervisory system;the article whi... |
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| Keywords: | listed company the internal accounting supervise question reason supervision mechanism |
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