【作者】 徐莉萍； 龚光明；

【Author】 Hunan University the School of Business Administration,Xu Liping Gong Guangming Hunan Changsha 410082

【机构】 湖南大学工商管理学院；

【摘要】 针对我国现行上市公司内部监督机制紊乱、效率缺失的现状,分析企业内部监督机制运行特征,认为预算监督可以理顺独立董事与监事会、审计委员会与预算委员会之间的组织关系与职能分工。创新提出如下建议:将审计委员会、战略委员会等专业委员会缔属于预算委员会;以企业预算监督为内容分离审计委员会和监事会的职责;增加独立董事对内部控制自我评价报告的签字认可;形成"老三会"入主监事会的集体监督工作制度。更多还原

【Abstract】 For internal oversight mechanisms in the current disorder and inefficiency of China’s listed companies,by the analysis of operating characteristics of internal oversight mechanisms.We find that budgetary oversight can rationalize the organizational relationships and functional division between the independent directors and the Supervisory Board,the Audit Committee and the Budget Committee.We propose following recommendations:the Audit Committee,Strategy Committee and other professional committees association should belong to the Budget Committee;separate responsibilities of the Audit Committee and the Board of Supervisors for enterprise budget oversight;ensure that independent directors recognize the "Statement of Internal Control" by signature;form the supervisors working system that "old three committees"in charge of the board of supervisors.更多还原