摘要
以受处罚上市公司为样本,对监事会的特征与财务报告舞弊的关系进行了统计分析,得出监事会在监督财务报告方面并没有发挥作用的结论,指出,考虑我国现实情况,必须坚持董事会、监事会并存的治理模式,同时从监事会职责、法律、引入独立监事等方面进行改进以提高监事会的治理效率。
The function of supervisory board is mainly embodied as to supervise the quality of financial reports. Basing on the samples of listed companies punished by regulatory departments, this paper analyzed the relation between the characteristics of supervisory board and financial reports defraud in statistics, and then made a conclusion that we should insist on current coexistent model of board of directors and supervisory board. At the same time, the efficiency of supervisory board should be improved from three aspects responsibilities, laws and independent supervisors.
出处
《中华女子学院学报》
2007年第3期90-92,共3页
Journal of China Women＇s University
关键词
监事会
财务监督
实证分析
suoervisory board
financial suoervision
empirical analysis
作者简介
司茹（1972-），女，吉林通榆人，中华女子学院经济管理系讲师，在读博士，主要研究方向为会计理论、公司治理。
