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dc.contributor.advisor叶少琴
dc.contributor.author黄智高
dc.date.accessioned2016-02-14T03:00:03Z
dc.date.available2016-02-14T03:00:03Z
dc.date.issued2004-12-11 20:45:18.0
dc.identifier.urihttps://dspace.xmu.edu.cn/handle/2288/29077
dc.description.abstract建立和完善公司治理结构是当前我国深化国有企业改革、建立现代企业制度的一项重要任务。其成功与否,在很大程度上取决于能否设计出一整套制度来对其进行规范和制约。审计作为公司治理的一种重要制度安排,其自身的独立性能否得以实现和保持,又成为重中之重。此项问题解决不好,不仅会对公司利益相关者的利益产生不利的影响,而且还会影响审计行业自身的生存和发展。二十一世纪初,美国资本市场中发生的安然、安达信等一系列会计造假和审计舞弊案,事件本身不仅暴露出美国公司治理和现行审计制度中存在弊端,更为重要的是,它引发了人们对公司治理和审计独立性二者之间内在联系的关注和思考。在此背景下,从公司治理角度来探讨审计独立性的提高,...
dc.description.abstractIt is an important task that our country deepens the SOE reform , sets up the modern enterprise system at present to set up and perfect company's administration structure. Whether it succeeds or not, depend on to a great extent whether could design a whole set of systems to carry on standardizing and restriction to it. Audit a kind of important system managed as the company and arrange, its one's ...
dc.language.isozh_CN
dc.relation.urihttps://catalog.xmu.edu.cn/opac/openlink.php?strText=7393&doctype=ALL&strSearchType=callno
dc.source.urihttps://etd.xmu.edu.cn/detail.asp?serial=9130
dc.subject委托——代理理论
dc.subject公司治理
dc.subject审计独立性
dc.subjectCommission——Agent's theory
dc.subjectThe company managing
dc.subjectAudit independence
dc.title公司治理与审计独立性
dc.title.alternativeCORPORATE GOVERNANCE AND AUDITING INDEPENDENCE
dc.typethesis
dc.date.replied2004-12-11
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:X200111017


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