| 我国公司强制审计的立法完善 |
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| 引用本文： | 邬云霞,孙艳丽.我国公司强制审计的立法完善[J].北京工业职业技术学院学报,2008,7(3):139-141. |
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| 作者姓名： | 邬云霞 孙艳丽 |
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| 作者单位： | 北京工业职业技术学院,北京,100042;北京工业职业技术学院,北京,100042 |
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| 摘 要： | 对《公司法》、《证券法》、《注册会计师法》及相关法律法规中规定的公司设立验资、上市验资、年度会计报表审计等强制审计进行了论述，对审计活动在公司治理结构中发挥的作用进行了说明，指出现行立法中公司强制审计的不足，并对此提出了几点立法建议。
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| 关 键 词： | 强制审计 验资 审计报告 公司治理结构 |
Amending Legal Audit of China's Corporation |
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| Wu Yunxia,Shun Yanli.Amending Legal Audit of China's Corporation[J].Journal of beijing vocational & technical institute of industry,2008,7(3):139-141. |
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| Authors: | Wu Yunxia Shun Yanli |
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| Institution: | Wu Yunxia Shun Yanli (Beijing Polytechnic College,Beijing 100042,China) |
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| Abstract: | In this paper,we elaborate the legal audit such as validating capital of setting up a corporation,validating capital of coming into stock exchange and annual audit report of accountant,which are regulated in the Corporation Law,the Securities Law and other correlative laws.In addition,we illustrate the functions of audit in managed structure of corporation,point out the shortage of legal audit and propose some suggestion in legislation. |
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| Keywords: | legal audit validate capital audit report managed structure of corporation |
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