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企业审计委员会的设立与年报预约披露变更 被引量:1

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摘要 我国上市公司中变更年报预约披露时间的比例接近30%,而审计委员会理应通过强化对公司财务报告过程的监督,对企业这种不规范行为起到约束作用。本文以2006年沪深两市主板A股上市公司年度财务报告的披露状况为样本,考察了审计委员会在对这种不规范披露行为的约束中所起的作用,发现仅仅设立审计委员会是不够的,必须使其正常运转起来才能起到一定的作用。
作者 明铠
出处 《陕西农业科学》 2010年第3期155-157,共3页 Shaanxi Journal of Agricultural Sciences
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