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dc.contributor.advisor苏新龙
dc.contributor.author张建英
dc.date.accessioned2016-02-14T02:51:34Z
dc.date.available2016-02-14T02:51:34Z
dc.date.issued2005-06-04 11:03:05.0
dc.identifier.urihttps://dspace.xmu.edu.cn/handle/2288/28147
dc.description.abstract现代企业中所有权与经营权的日益分离引发了股东大会、董事会、高层管理当局、监事会、各职能部门之间的一系列委托——代理关系,致使公司治理成为全球性的问题,独立董事制度作为完善公司治理的机制而相应产生。我国上市公司大多是由国有企业改制而来,呈现控股股东、董事会、管理当局、监事会四位为同一主体的现象,致使上市公司中存在着各种各样的公司治理问题。为促使上市公司规范运作,提高上市公司质量,进一步完善上市公司的法人治理结构,进而达到保护股东权益和社会利益的目的,将独立董事制度作为制衡机制引入我国的公司治理中。本文以“四权分离”理论和委托代理理论为基础,以财务独立董事为探讨对象,提出应转变财务独立董事在公司内...
dc.description.abstractAbstract The separation of ownership and the management in modern enterprise causes a series of principal-agent relations amongthe general meeting of shareholders,board committee, high managers ,the supervisory board and all departments, and it makes Corporate Governance becomes a world problem, Independent Director System is used to perfect Corporate Governance. In our country ,there are so...
dc.language.isozh_CN
dc.relation.urihttps://catalog.xmu.edu.cn/opac/openlink.php?strText=9364&doctype=ALL&strSearchType=callno
dc.source.urihttps://etd.xmu.edu.cn/detail.asp?serial=10313
dc.subject公司治理
dc.subject独立董事
dc.subject财务独立董事
dc.subjectCorporate Governance
dc.subjectIndependent Director
dc.subjectFinancial Independent Director System
dc.title上市公司财务独立董事理论与实践
dc.title.alternativeStudy on Theory and Practice of Financial Independent Director
dc.typethesis
dc.date.replied2005-06-04
dc.description.note学位:管理学硕士
dc.description.note院系专业:管理学院会计系_会计学
dc.description.note学号:X200211039


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