上市公司风险管理审计研究

发布时间：2018-03-25 05:32

本文选题：上市公司　切入点：风险管理　出处：《企业经济》2012年07期

【摘要】：按照我国证监会要求,上市公司监事会应当向全体股东负责,保护公司资产安全,降低公司的财务和经营风险。但是,由于股权结构、立法、体制等因素的影响,导致我国上市公司监事会监督失效的现象非常普遍。笔者认为应从法律、上市公司责任意识、监事独立性等方面,增强上市公司监事会的监督作用,允许监事会有权聘请外部审计机构对上市公司的风险管理进行审计。为此,本文分析研究了上市公司风险管理审计的作用、审计步骤及措施。
[Abstract]:According to the China Securities Regulatory Commission, board of supervisors of the listed company shall be responsible to the shareholders, to protect the safety of company assets, reduce the company's financial and operational risks. However, due to influence of ownership structure, legislation, system and other factors, led to the supervisory board of the listed companies supervision failure is very common. The author thinks that the law should be. Listed companies in the sense of responsibility, independence of supervisors and other aspects, strengthen the supervision function of the board of supervisors of the listed company, the board of supervisors shall have the right to allow hire external auditors to audit the risk management of listed companies. Therefore, this paper analyzes the risk management audit of listed companies, audit procedures and measures.

【作者单位】：攀枝花学院经济与管理学院;
【分类号】：F276.6;F239.4

【参考文献】