我国上市公司内部财务监控机制若干问题探讨

Study on Some Problems about Internal Finance Supervision and Control Mechanism of Listed Company in Our Country

财务监控机制是现代公司治理结构的重要组成部分。目前 ,虽然从监控结构上看我国上市公司的内部财务监控已经比较完善 ,但是上市公司依然发生各种财务失控事件。结合对相关案例的分析 ,本文认为 ,我国上市公司财务监控的关键问题在于对不同监控主体如独立董事、监事会等的整合利用 ,在于如何实现和保证公司内部财务监控机制的有效运行 ,为此 。

The finance supervises and control mechanism is a importance constitutes part of modern company management structure Currently, although the internal finance supervises and control of the listed company already is more perfect from the construction of supervise and control in our country, the listed companies took place still every kind of affairs of loses finance control Combination an analysis for related cases, this text thinks, the key problem that our country listed company finance supervise and control consists in to integrate and make use of different supervise and control entities, such as independent board director, supervisor; consisting in how to realize to guarantee the valid movement of the internal finance supervise and control mechanism in company For this, this paper put forward some suggestions to perfect the internal finance supervises and control mechanism of the listed company in our country