摘要
公司的财务监督体系是公司治理结构的重要组成部分,一个设计科学、运转有效的财务监督体系对于提高公司会计信息质量具有重大意义,从而有利于我国资本市场完善和国民经济的健康发展。本文在对发达国家公司治理的成功经验分析基础上,结合我国国情,从融资结构、公司治理结构、财务监督组织体系等三个方面分析了我国上市公司财务监督体系乏力的原因,进而提出改进内部财务监督体系的建议。
The system of financial control designed scientifically,an important component of company government structure,is much significant to enhance the quality of company's accounting information, thus it helps to the capital market consummating and economy developing soundly. Based on analysing the successful company government of the developed country, this article analyses the reason that makes the system of financial control weaken in three aspects which are financing structure, company government structure, organization of financial control, and then puts forward the suggestions of improving the system of financial control combining with national condition.
出处
《山东农业大学学报（社会科学版）》
2004年第3期43-46,共4页
Journal of Shandong Agricultural University(Social Science Edition)
关键词
公司治理
融资结构
财务监督
company government,financial structure,financial control
