摘要
市场经济的发展,财产所有权和经营权的分离,导致了股份公司和审计的出现。本文分析了上市公司和注册会计师之间的关系,提出了正确处理两者关系的治理策略。
The development of market economy and the separation of the property＇ ownership and management resulted in appearance of stock company and auditing.This paper analyze the relation between listed company and certified accountant,and proposed the administration tactics of dealing with the relation between the two correctly.
出处
《价值工程》
2006年第4期121-122,共2页
Value Engineering
关键词
委托代理
上市公司
两权分离
注册会计师
trust-tgent
listed company
separation of ownership and management
certified accountant
