西方企業(yè)審計(jì)委員會(huì)制度對(duì)我國(guó)的啟示
發(fā)布時(shí)間:2018-07-22 15:51
【摘要】:正 現(xiàn)代市場(chǎng)經(jīng)濟(jì)的不斷發(fā)展對(duì)公司治理水平提出了更高的要求。在西方發(fā)達(dá)國(guó)家,公司是否成立由非行政董事組成的審計(jì)委員會(huì),是公司治理完備與否的重要標(biāo)志。西方企業(yè)審計(jì)委員會(huì)的職責(zé)審計(jì)委員會(huì)是董事會(huì)內(nèi)的一個(gè)分會(huì),一般由非行政董事組成,它
[Abstract]:The continuous development of the modern market economy puts forward higher requirements to the level of corporate governance. In western developed countries, it is an important symbol of corporate governance to establish an audit committee composed of non-executive directors. An audit committee is a branch of a board of directors, usually composed of non-executive directors.
【作者單位】: 國(guó)家知識(shí)產(chǎn)權(quán)局;
【分類號(hào)】:F239.21
[Abstract]:The continuous development of the modern market economy puts forward higher requirements to the level of corporate governance. In western developed countries, it is an important symbol of corporate governance to establish an audit committee composed of non-executive directors. An audit committee is a branch of a board of directors, usually composed of non-executive directors.
【作者單位】: 國(guó)家知識(shí)產(chǎn)權(quán)局;
【分類號(hào)】:F239.21
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