公司内部举报制度研究

公司内部举报制度是公司内部控制制度的重要部分,其本质是一种信息披露行为,激励公司员工作为社会公众的代表监管公司行为,以有效保护股东利益,防范公司经营风险,提高内部控制制度的有效性.因此,应重视公司内部控制制度中员工举报的重要作用,对私营部门举报的立法应聚集于公司内部员工,鼓励公司建立内部举报制度,加大对举报人的外部激励...

Research on the Internal Reporting System of the Company

The company’s internal reporting system is an important part of the company’s internal control system.Its essence is an information disclosure behavior,which encourages the company’s employees to supervise the company’s behavior as the representative of the public,so as to effectively protect the interests of shareholders,prevent the company’s business risks and improve the effectiveness of the internal control system.Therefore,we should pay attention to the important role of employee reporting in the company’s internal control system.The legislation on private sector reporting should focus on the company’s internal employees,encourage the company to establish an internal reporting system and increase the external incentive for informants.