公司治理结构与民间审计制度  

On Corporate Governance Structure and Nongovernmental Audit System

作　　者：董飚[1] 杨键[2] 

机构地区：[1]湖北民族学院附属医院,湖北恩施445000 [2]中国银行恩施分行,湖北恩施445000

出　　处：《湖北民族学院学报（哲学社会科学版）》2006年第3期158-160,共3页Journal of Hubei Minzu University：Philosophy and Social Sciences

摘　　要：为有效防止和减少代理风险,降低代理成本,公司必须从市场式治理结构与关系式治理结构入手,实行科学的治理结构,并解决好委托人与代理人之间的信息不对称问题,充分发挥民间审计的职能,构建好我国上市公司的治理结构与民间审计制度,以充分认识民间审计制度在维护市场经济秩序、完善公司治理结构方面发挥的重要作用。In order to prevent the risk of agency efficiently and reduce the cost of agency, the company must start with the relationship between market - governance structure and the relation - governance structure in management, practise a scientific governance structure, solve the problems of information asymmetry between clients and agents, give full play to the civil audit functions, give a good construction to the governance structure and the nongovernmental audit system of China＇s listed companies, realize the important role the audit system plays in the maintenance of civil order of the market economy and perfect the corporate governance structure.

关 键 词：公司治理 结构模式 民间审计 

分 类 号：F276.6[经济管理—企业管理] F239.43[经济管理—国民经济]