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上市公司独立审计需求:原因与治理 被引量:6

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摘要 笔者认为,目前我国审计质量不高,公众对注册会计师公信力缺乏信任感的一个重要原因在于独立审计需求不足,而导致上市公司自愿性需求不足的根本原因在于上市公司的特殊股权结构及其治理机制的不完善。为了培育我国上市公司的独立审计需求,笔者提出了相应的政策建议。
作者 张奇峰
机构地区 上海财经大学
出处 《财会通讯(上)》 北大核心 2006年第4期64-66,共3页 Communication of Finance and Accounting
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