摘要
为进一步引导上市公司增加高质量审计需求,阐述了我国上市公司独立审计需求研究现状,对股权分置改革前后我国上市公司独立审计需求进行了系统研究。
To promote the high - quality independent audit demand after dual - class equity structure reform had been finished, at first it were analyzed that the research of independent audit demand in public corporations ; then systematic study was conducted on independent audit demand of our national public corporations in this article.
出处
《经济问题》
CSSCI
北大核心
2009年第8期104-106,共3页
On Economic Problems
