会计监察人制度的设计与规范  

Design and Regulation of Accounting Supervisers

作　　者：孙学亮[1] 于胜梅[2] 

机构地区：[1]天津商学院法学系,天津300070 [2]南开大学,天津300070

出　　处：《辽宁财专学报》2002年第6期36-38,共3页Liaoning Financial College Journal

摘　　要：近来 ,世界范围内的经济丑闻给全球经济带来了很大冲击 ,也引起了人们对公司监督机制的进一步关注。而会计监察人制度的设计 ,可以保证公司股东、债权人和职工的根本利益。本文从立法的角度 ,对会计监察人的设立、地位、任期、权限与责任进行了具体的设计和规范 ,有利于我国上市公司的健康发展。Recently economic scandals all over the world have given a strong dash to the global economy.and it also attracts the attention of people on the system of company supervising.The design of accounting supervisor system can confirm the interest of share holders,creditors and the employees.This paper does some designing and regulating for the set of accountant supervisors,the position,term right and obligation,which will do good to the healthy development of our listed companies.

关 键 词：会计监察人制度 上市公司 会计监督 权限 责任 

分 类 号：F231.6[经济管理—会计学]