证券市场导报Issue(1)：15-18,30,5.
审计委员会财务专家监督作用的多维透析
涂建明1
作者信息
- 1. 东南大学经济管理学院,江苏南京210096
- 折叠
摘要
Abstract
The paper analyzes their role in corporate governance of financial experts in the audit committee from the aspects of regulatory policy, academic research, and operating mechanism. The paper argues that financial experts play an important role in corporate governance, but there is some fuzziness in the definition of financial expert and the internal principle in financial expert＇s effective supervising. The paper also argues that the key to financial expert＇s effective supervising is to secure financial experts in audit committee with both independence and financial expertise, of career reputation of financial experts. as well as to perfect the market of financial experts and the system关键词
审计委员会/财务专家/公司治理Key words
audit committee/financial experts/corporate governance分类
管理科学引用本文复制引用
涂建明..审计委员会财务专家监督作用的多维透析[J].证券市场导报,2012,(1):15-18,30,5.
