本文選題：上市公司　切入點：風險管理　出處：《企業(yè)經(jīng)濟》2012年07期

【摘要】：按照我國證監(jiān)會要求,上市公司監(jiān)事會應(yīng)當向全體股東負責,保護公司資產(chǎn)安全,降低公司的財務(wù)和經(jīng)營風險。但是,由于股權(quán)結(jié)構(gòu)、立法、體制等因素的影響,導(dǎo)致我國上市公司監(jiān)事會監(jiān)督失效的現(xiàn)象非常普遍。筆者認為應(yīng)從法律、上市公司責任意識、監(jiān)事獨立性等方面,增強上市公司監(jiān)事會的監(jiān)督作用,允許監(jiān)事會有權(quán)聘請外部審計機構(gòu)對上市公司的風險管理進行審計。為此,本文分析研究了上市公司風險管理審計的作用、審計步驟及措施。
[Abstract]:According to the China Securities Regulatory Commission, board of supervisors of the listed company shall be responsible to the shareholders, to protect the safety of company assets, reduce the company's financial and operational risks. However, due to influence of ownership structure, legislation, system and other factors, led to the supervisory board of the listed companies supervision failure is very common. The author thinks that the law should be. Listed companies in the sense of responsibility, independence of supervisors and other aspects, strengthen the supervision function of the board of supervisors of the listed company, the board of supervisors shall have the right to allow hire external auditors to audit the risk management of listed companies. Therefore, this paper analyzes the risk management audit of listed companies, audit procedures and measures.

【作者單位】： 攀枝花學(xué)院經(jīng)濟與管理學(xué)院;
【分類號】：F276.6;F239.4

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相關(guān)期刊論文 前2條

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【共引文獻】

相關(guān)期刊論文 前3條

1 陳q，

本文編號：1661778