我国上市公司内部控制监督体系探究

Probe into the Internal Control and Supervision System of Our Country's Listed Companies

从我国监事会、独立董事和内部审计这三大内部控制监督机构失败的现状出发,分析其存在的问题和失败的原因,进而提出对这三大机构进行改造、整合和利用,构建以“监审委员会”为核心的内部控制监督新体系的建议。

Starting from the present situation of the failure of our country's supervisory board, independent director and internal audit, the three internal control and supervision organizations, this paper analyzes on its existing problems and the causes of the failure, and puts forward the suggestions of reforming, integrating and utilizing the three organizations and constructing the new internal control and supervision organization centered by the 'Supervision and Examination Committee'.