摘要
独立董事制度的实施有利于完善上市公司治理结构 ,规范公司运作 ,审计委员会制度的建立是健全公司内部控制体系的极为重要的制度安排 ,有利于提高公司内部控制水平。
The implementation of independent director institution is beneficial to the improvement of listed company's construction administration and operation regulation. The establishment of audit committee is an important institutional arrangement for company's internal control perfection, and helps an improvement of company's internal control level.
出处
《云南财贸学院学报》
2003年第1期46-50,共5页
Journal of Yunnan Finance and Trade Institute
