摘要
通过分析我国上市公司治理结构的特点及缺陷,说明了在我国建立审计委员会制度的必要性,并进一步对我国建立审计委员会制度需注意的若干问题进行了探讨。
Through analyzing on the features and shortcomings of the administrative structure of our country's listed companies, this paper illustrates the necessity of establishing the auditing committee system, and further probes into several problems needing attention in establishing the auditing committee system in China.
出处
《科技情报开发与经济》
2005年第12期85-87,共3页
Sci-Tech Information Development & Economy
关键词
上市公司
审计委员会
公司治理结构
listed company
auditing committee
company's administrative structure
