上市公司法人治理的会计监督和审计问题

On the Accounting Supervision and Audit of Listed Companies

由股东会、董事会和经理人员组成的治理结构,具有一定的制衡关系。会计是公司法人治理的核心问题。要通过会计监督和审计净化市场,维护上市公司的利益并对股东负责。

Corporate governance of listed companies is composed of stakeholders, BOD and managers. Accounting is the core for corporate governance. Supervision and audit are the main measures to prevent from faulty information.