上市公司构建审计风险监督机制的思考

The Contemplation on the Construction Of Audit Risk Supervision Mechanism In Stock System Enterprises

上市公司现代企业制度的建立与审计风险监督机制的强化存在必然联系。审计体制的改革会产生相应的影响,也是制定现代企业制度,进行宏观调控与监督的主要手段。国有股份制企业有必要构建审计风险监督机制,搞好审计工作,维护国家的合法权益。

There is positive connection between establishing stock system enterprise system and reinforcing audit risk superivse mechanism. It will influence on the establishment of modern enterprise system and the reform of the audit system. It is also a major approach to establish modern enterprise system and a means on the macro management and supervision. It is necessary for state stock company to set up audit risk surpervision mechanism to protect national economic rights and interests.