摘要
创业板市场的风险主要来自创业板上市公司 ,由于上市公司内部控制制度的不健全及经营运作风险等而加大了审计风险。本文认为通过联合各方力量 ,加强对上市公司的重点内容审计 ,对于降低创业板市场风险有着极其重要的作用。
The risk of growth enterprise market mainly come from the list companies, Owning to inside control system of list companies in bad condition and their operation risk, the risk of audit had been increased. This paper thinks that we should strengthen audit to important content of a list comprny by unite efforts of every aspect, It plays an important role to decrease the risk of growth enterprise market.
出处
《审计与经济研究》
北大核心
2002年第4期27-29,共3页
Journal of Audit & Economics
