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审计委员会运行现状及对策分析 被引量:1

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摘要 一、审计委员会制度概述 审计委员会是董事会设立的专门工作机构,主要负责公司内外部审计的沟通、监督和核查工作。审计委员会由三名董事组成,三名董事皆为本公司独立非执行董事。审计委员会的本原性质在于,它是代表股东利益直接负责企业外部会计事务,并享有企业内部会计事务的消极权力,从而确保注册会计师对经理人的独立性,以降低企业治理成本。
作者 毕新雨
机构地区 北京工商大学
出处 《时代经贸》 2012年第2期101-101,共1页 TIMES OF ECONOMY & TRADE
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