监事会作用
监事会在公司治理结构中的作用
内容提要。监事会作为公司治理中重要机构,却常常被忽视。监事会是公司治理结构的重要组成部分,比亚层次管理者更为重要。在公司内部,单靠董事会对经营者监督是远远不够的,要有专门的机构、人员对董事会和经营者都进行监督,这个机构只能是监事会。会计造假的最大受害者是中小股东,而监事会是中小股东的代表,由它对经营者、董事会实行监督,才能杜绝会计造假,所以,监事会是公司治理结构的重要组成部分。
theboardofsupervisorsincorporategovernanceasanimportantinstitutions,butoftenoverlooked.theboardofsupervisorsisthestructureofcompanytreatmentasanimportantpartofthemanagersatlevelsismuchmoreimportant.withinthecompany,onlydependingontheboardofdirectors,asupervisionandisfarfromenough,wanttohavespecialagenciestotheboardofdirectorsandmanagers,workersaresupervision,theagencycanonlybetheboardofsupervisors.thebiggestvictimsaccountingfraudisthemediumandsmallshareholders,andtheboardofsupervisorsisrepresentativeofthesmallandmediumshareholders,fromitsoperators,theboardofdirectorsshallexercisesupervision,toputanendtoaccountingfraud,so,theboardofsupervisorsisanimportantpartofthegovernancestructure.
关键字:公司治理结构监事会独立董事中小股东董事会会计造假上市公司经营者会计师事务所大股东key:companygovernancestructure,theboardofsupervisors,independentdirector,mediumandsmallshareholders,theboardofdirectorsofaccountingfraud,operator,accountingfirm,majorshareholders
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