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我国审计委员会制度作用发挥现状及改进

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摘要 当前,国内外监管政策日益重视审记委员会在保障财务报告质量中的作用。事实上,审计委员会是否能提高财务报告的质量,是一个实证检验问题,但大量学者研究表明,目前我国审计委员会在公司治理结构中尚未充分发挥作用。本文就审计委员会制度未能充分发挥作用的影响因素及改进对策作一下探讨。
作者 徐芳 张庆功
出处 《内蒙古科技与经济》 2007年第11S期346-347,共2页 Inner Mongolia Science Technology & Economy
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