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论审计委员会的演变及其启示 被引量:1

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摘要 审计委员会对规范资本市场和完善公司治理非常重要,它承担着捍卫和保护财务报告制度公正性的责任。文章回顾了审计委员会产生及其发展的过程,分析了我国上市公司审计委员会的建设现状,并提出相应政策建议。
作者 张斌
出处 《经济师》 2007年第5期243-243,245,共2页
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