A study of supervisory procedures for supervisors
碩士 === 國立臺灣大學 === 會計學研究所 === 93 === "Corporate Governance" had been discussed by a lot of academic or practical institutions or forums. The supervisory mechanism is one of the topics which been raised frequently. Most of the people mentioned about "Best Practice" for enterprise,...
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ndltd-TW-093NTU053850122015-12-21T04:04:53Z http://ndltd.ncl.edu.tw/handle/22894382618736159256 A study of supervisory procedures for supervisors 由監察人制度探討監察人之監察程序 Min-Li Pei 裴敏麗 碩士 國立臺灣大學 會計學研究所 93 "Corporate Governance" had been discussed by a lot of academic or practical institutions or forums. The supervisory mechanism is one of the topics which been raised frequently. Most of the people mentioned about "Best Practice" for enterprise, but there are no standards or procedures to follow. Although the supervisor system had been implemented in Taiwan for many years, the performance of the duty is not effective. After lots of scandals occurred, the public investors started to ask those directors and supervisors to be more responsible for their duties. Some of supervisors even had been sued. For those supervisors, they need a supervisory guideline or procedures in order to either be more productive or protect themselves from lawsuits. The thesis introduces the concept of audit and some of audit skills which can be applied to supervisors, and propose a supervisory procedure for implementation. 林嬋娟 2005 學位論文 ; thesis 83 zh-TW |
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碩士 === 國立臺灣大學 === 會計學研究所 === 93 === "Corporate Governance" had been discussed by a lot of academic or practical institutions or forums. The supervisory mechanism is one of the topics which been raised frequently. Most of the people mentioned about "Best Practice" for enterprise, but there are no standards or procedures to follow. Although the supervisor system had been implemented in Taiwan for many years, the performance of the duty is not effective. After lots of scandals occurred, the public investors started to ask those directors and supervisors to be more responsible for their duties. Some of supervisors even had been sued. For those supervisors, they need a supervisory guideline or procedures in order to either be more productive or protect themselves from lawsuits.
The thesis introduces the concept of audit and some of audit skills which can be applied to supervisors, and propose a supervisory procedure for implementation.
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author2 |
林嬋娟 |
author_facet |
林嬋娟 Min-Li Pei 裴敏麗 |
author |
Min-Li Pei 裴敏麗 |
spellingShingle |
Min-Li Pei 裴敏麗 A study of supervisory procedures for supervisors |
author_sort |
Min-Li Pei |
title |
A study of supervisory procedures for supervisors |
title_short |
A study of supervisory procedures for supervisors |
title_full |
A study of supervisory procedures for supervisors |
title_fullStr |
A study of supervisory procedures for supervisors |
title_full_unstemmed |
A study of supervisory procedures for supervisors |
title_sort |
study of supervisory procedures for supervisors |
publishDate |
2005 |
url |
http://ndltd.ncl.edu.tw/handle/22894382618736159256 |
work_keys_str_mv |
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