摘要
财务监控是公司治理质量的重要变量。内部财务监控主体基于委托代理关系、授权关系和责权利关系等按层级配置财务监控权,外部财务监控主体以强制性监控市场与竞争性财务监控市场为核心配置财务监控权。为了避免重复监控,实现监控资源优化,本文主张在强化内部财务监控基础上,整合外部财务监控资源,建立以国家审计为龙头、社会审计与银监会为核心、债权人财务监控为辅助的外部监控体系。
Authority allocation of financial supervision and controlling is one of the important variables which greatly influence the quality of corporate governance. The allocation of internal financial supervision authority at different levels is based on the principal-agent relationship while external financial supervision is executed mainly on the mandatory and competitive outside supervising market. To avoid such unnecessary supervision on financial situation and to optimize the resources of financial supervision, this paper proposes that a more effective external supervising system should be established. First, internal financial supervision should be fully strengthened. Under the new external supervising system, the outside supervising resources should be integrated, with the leading by state auditing, the joint effort by social auditing and the Banking Regulatory Commission of China, and the auxiliary supervision by the creditors.
出处
《审计与经济研究》
北大核心
2006年第5期67-70,共4页
Journal of Audit & Economics
基金
山东省社会科学规划重点研究项目"实时财务监控研究"(05BJZ43)
关键词
国有商业银行
公司治理
财务监控权配置
state-owned commercial banks
corporate governance
allocation of authority over financial supervision and controlling
