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西格斯报告
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西格斯报告
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释
Higgs Report
《西格斯报告》
2003年由D.希格斯(D.Higgs)爵士牵头的专门委员会提交给英国财务报告委员会(Financial Reporting Council)的审计专项报告。《希格斯报告》全称为《非执行董事职能与作用评价》(Review Of the Role and Effectiveness of Non-Executive Directors),其目的是对英国公司中的非执行董事职能与作用进行深入的分析和评价。
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