上市公司风险管理审计研究  

作　　者：陈英蓉[1] 

机构地区：[1]攀枝花学院经济与管理学院

出　　处：《企业经济》2012年第7期159-161,共3页Enterprise Economy

摘　　要：按照我国证监会要求,上市公司监事会应当向全体股东负责,保护公司资产安全,降低公司的财务和经营风险。但是,由于股权结构、立法、体制等因素的影响,导致我国上市公司监事会监督失效的现象非常普遍。笔者认为应从法律、上市公司责任意识、监事独立性等方面,增强上市公司监事会的监督作用,允许监事会有权聘请外部审计机构对上市公司的风险管理进行审计。为此,本文分析研究了上市公司风险管理审计的作用、审计步骤及措施。According to the requirements of China Securities Regulatory Commission （CSRC）, board of supervisors of listed companies should take responsibility for all the shareholders, protecting companies＇ assets safety and reducing the financial and operation risks. However, due to the factors such as ownership structure, legislation, and system and so on, it is common phenomenon that board of supervisors of listed company fails to carry out supervision. This paper believes that it is imperative to strengthen the supervision function of board of supervisors of listed company from the aspects of laws, listed companies＇ responsibility consciousness, and supervisors＇ independence and so on, and authorize board of supervisors to hire external audit institutions to audit the risk management of listed companies. Thus, the paper has analyzed the role, procedures, and measures of risk management audit of listed companies.

关 键 词：上市公司 风险管理 审计 

分 类 号：F276.6[经济管理—企业管理]