摘要
审计委员会制度与公司财务治理二者之间的关系表现为服务主体和实现目标的手段,而且财务治理行为主体的权力配置与行使是审计委员会监督的内容之一。因此,应从隶属关系、权责安排、制度运行以及成员结构与素质等方面进一步完善我国上市公司审计委员会制度,以达到加强公司财务治理的目的。
Both the auditing commission and corporate finance governance share the same service subject and target. The power allocation and performance of the agent of finance governance is part of the supervision content of the auditing commission. Therefore, the auditing commission system in China＇s listed companies has to be improved in administration relationship, arrangement of fight and responsibilities, operation of the system as well as the structure and quality of its members so as to strengthen the finance governance in these companies.
出处
《河北经贸大学学报》
2006年第6期79-82,共4页
Journal of Hebei University of Economics and Business
基金
河北省教育厅2005年度研究项目<公司内部财务监控机制统合管理研究>阶段性成果
课题编号SZ050201
关键词
审计委员会制度
公司财务治理
关系
权责安排
system of auditing commission
corporate finance governance
relationship
arrangement of right and responsibilities
