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上市公司审计委员会治理效率相关研究综述

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摘要 本文首先分析了审计委员会在公司治理中所扮演的角色,进而从审计委员会和其行权过程相互关系、审计委员会设立及特征与审计委员会的行权效率及后果的关系等方面,梳理和总结了国内外研究审计委员会治理效率的实证文献,并对当前尚未进行深入理论探讨与经验验证的相关重要命题作了进一步的提炼与分析。
作者 邵翠丽
出处 《财会月刊(下)》 2010年第9期65-66,共2页 Finance and Accounting Monthly
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