摘要
由于我国上市公司治理结构不完善 ,导致会计信息披露失真严重 ,会计师事务所监督功能薄弱 ,这一点已是有目共睹。为了维护广大中小投资者的利益 ,完善信息披露 ,保障证券市场的健康发展 ,建立独立董事制度在我国已是一个必然的方向。然而 ,如何使独立董事制度发挥应有的作用 ,而不只是流于形式 ,值得我们进行深入探讨。文中着重对独立董事制度的产生及其对会计信息披露的影响 ,以及实施中存在的问题进行了阐述 。
As we all know, Chinas listed companies have distorted the accounting information in their annual reports seriously because of their underdeveloped governance structure. To protect the profit of the most middle and small shareholders, improve the disclosure of accounting information and develop the stock market in a healthy way, China should establish the independent director system. However, it is worthy being discussed deeply how to implement this system efficiently and avoid it becoming a mere formality. This essay pays great attention to the origin of the independent director system, its influence on the disclosure of accounting information and the problems in the practice in order to bring out relative advices on its improvement.
出处
《东华大学学报（自然科学版）》
CAS
CSCD
北大核心
2003年第5期127-130,共4页
Journal of Donghua University(Natural Science)
