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德国联邦议会于1998年3月6日颁布了《企业监督和透明度法》,自实施以来,对德国的经济生活有着广泛而深远的影响。它的制定贯彻了两个指导思想:第一,健全企业内部的管理和监督机制。体现这一思想的新规定有改善监事会的工作,使之职业化;强化股东大会的监督;提高决算审计的质量以
On March 6, 1998, the German Federal Parliament enacted the Law on Corporate Supervision and Transparency, which has had a wide-ranging and far-reaching impact on Germany’s economic life since its implementation. Its formulation and implementation of two guiding ideology: First, improve the internal management and oversight mechanisms. The new regulations that reflect this idea include improving the work of the board of supervisors so that they are professionalized, supervising the shareholders’ general meeting, and improving the quality of auditing of accounts