Operational mechanism of supervisory audit in Chinese listed companies is not ideal, the supervisory effect of the listed company rely on features of supervisors＇ board and member of the supervisors＇ board. Based on...Operational mechanism of supervisory audit in Chinese listed companies is not ideal, the supervisory effect of the listed company rely on features of supervisors＇ board and member of the supervisors＇ board. Based on the comparison of supervisory audit in Britain, Germany, France and Japan, and the empirical research on 100 listed companies in a share market, the paper analyses supervisory audit in Chinese listed companies, and proposes some perfection solutions to strengthen supervisory audit.展开更多
文摘Operational mechanism of supervisory audit in Chinese listed companies is not ideal, the supervisory effect of the listed company rely on features of supervisors＇ board and member of the supervisors＇ board. Based on the comparison of supervisory audit in Britain, Germany, France and Japan, and the empirical research on 100 listed companies in a share market, the paper analyses supervisory audit in Chinese listed companies, and proposes some perfection solutions to strengthen supervisory audit.
