摘要
国内外一系列财务丑闻再度引发社会各界对审计委员会的关注。国外许多国家对审计委员会的构成都有相关规定,也要求其规范运作。我国上市公司的审计委员会现处于初创阶段,其运作也处在探索状态。
A set of financial scandals at home and abroad once more aroused deep concern over the function of audit committee from all walks of life. Many countries have set up corresponding regulations on the constitute and operation of audit committee. To contrast, China's audit committee of listed companies is, at present, at the primary stage of experimentation and its effective operation is also supposed to be under research.
出处
《审计与经济研究》
北大核心
2004年第2期1-4,共4页
Journal of Audit & Economics
