摘要
我国上市公司治理结构存在着先天性的制度缺陷, 表现在委托代理关系的严重失衡。在完善公司治理的过程中, 应逐步理顺财务报表审计关系和独立董事制度引入中的代理关系, 强化财务治理, 以促使上市公司持续健康的向前发展。
This article analyses the evolution of internal control from the view of organiz ational evolution and get some conclusions.Firstly,the development of internal c ontrol is relevant to the development of organization.Secondly,Along with the tr ansformation of main organization form,internal control also experiences the pro cess from ‘self control’ to ‘other control’,then to the higher level ‘self control’.Finally,the development of internal control lies on four factors:the d evelopment level of economy,the interorganizational and inner-organizational as signment of power assignments,the difference of risk ingredients,and the technic al speciality.
出处
《会计研究》
CSSCI
北大核心
2005年第2期70-72,共3页
Accounting Research
