论内部审计在公司治理中的作用及其制度构建

发布时间：2018-01-01 02:28

本文关键词：论内部审计在公司治理中的作用及其制度构建　出处：《华东政法大学》2009年硕士论文　论文类型：学位论文

【摘要】： 从公司产生之日起,公司治理的问题便存在。公司治理制度的历史绵延数百年,渐成经济生活的主题；但频发的公司治理失败仍如魔咒,萦绕不绝。二十一世纪的内部审计,经历了安然、世通等公司的财务丑闻后,在《萨班斯—奥克斯利法案》的推动下,正日益成为公司有效治理的基石之一。受托责任贯穿于整个公司治理结构,是公司治理和内部审计共同的理论基础。内部审计是确保受托经济责任履行的治理机制,是公司治理结构的重要组成部分。公司治理是内部审计运行的制度环境,完善公司治理机制,要充分发挥内部审计的作用。中国的公司治理中,内部审计曾长期被冷落,游离于公司治理之外,法学界对其研究差不多是空白。基于法学的视野探讨内部审计参与公司治理,无论在理论上还是实践中,都颇有意义。本文正是基于此,试对内部审计参与公司治理作初步论述,构建公司制企业中内部审计的基本框架,以期为公司治理和内部审计的融合提供一个参考模式。全文结构如下：引言部分以公司治理的一系列问题为开端,阐述内部审计在公司治理中的作用渐为世人所关注。第一章为内部审计之理论。以受托经济责任为中心,阐述内部审计的产生和发展,并对内部审计的含义作简要论释。第二章为公司治理概述。在溯及公司治理渊源的基础上,论述公司治理的含义、作用,并从法学的角度阐释其内涵。第三章论述内部审计与公司治理的关系。公司制度客观上赋予内部审计治理功能,内部审计是公司治理的重要组成部分,公司治理是内部审计的制度环境。受托经济责任理论诠释了组织内部相关利益者的关系,是研究公司治理与内部审计的出发点。第四章为公司治理框架下的内部审计。论述内部审计在公司治理中的作用和职能,分析在不同的公司治理结构中内部审计的组织模式；并对内部审计在我国公司治理中的现状加以阐述,基于公司治理的要求,提出完善我国内部审计的建议；根据内部审计机构的设立原则,依托我国现时国情,设立内部审计机构的可行选择。第五章为监事会领导下的内部审计：我国公司内部审计的理想模式。根据我国公司治理现状,结合监事会的职能,阐述我国内部审计模式的理想架构。结语部分简要总结。指出监事会领导下的内部审计可以充分发挥内部审计的作用,利于监事会行使职权,完善公司治理结构。
[Abstract]:The history of corporate governance system has lasted for hundreds of years, gradually becoming the theme of economic life, but the frequent failure of corporate governance is still like a magic spell. In 21th century, the internal audit, after the financial scandals of Enron, WorldCom and other companies, is increasingly becoming one of the cornerstones of effective corporate governance driven by Sarbanes-Oxley Act. Fiduciary responsibility runs through the whole corporate governance structure and is the common theoretical basis of corporate governance and internal audit. Internal audit is the governance mechanism to ensure the implementation of entrusted economic responsibility. Corporate governance is an important part of the corporate governance structure. Corporate governance is the institutional environment for the operation of internal audit. To perfect the corporate governance mechanism, it is necessary to give full play to the role of internal audit. In the corporate governance of China, the internal audit has been neglected for a long time, dissociated from the corporate governance, and the study of the internal audit involved in the corporate governance is almost blank in the field of law, which is based on the perspective of law to discuss the participation of internal audit in corporate governance. Both in theory and in practice, are quite meaningful. Based on this, this paper tries to make a preliminary discussion on the participation of internal audit in corporate governance, and constructs the basic framework of internal audit in corporation enterprises, in order to provide a reference model for the integration of corporate governance and internal audit. The structure of the text is as follows: The introduction begins with a series of problems of corporate governance, and expounds the role of internal audit in corporate governance. The first chapter is the theory of internal audit. Taking entrusted economic responsibility as the center, this paper expounds the emergence and development of internal audit, and gives a brief explanation of the meaning of internal audit. The second chapter is an overview of corporate governance, on the basis of tracing the origin of corporate governance, discusses the meaning and role of corporate governance, and explains its connotation from the perspective of law. The third chapter discusses the relationship between internal audit and corporate governance. The corporate system endows the function of internal audit governance objectively, and internal audit is an important part of corporate governance. Corporate governance is the institutional environment of internal audit. The theory of entrusted economic responsibility interprets the relationship between relevant stakeholders in the organization and is the starting point of the study of corporate governance and internal audit. Chapter 4th is the internal audit under the framework of corporate governance. It discusses the role and function of internal audit in corporate governance and analyzes the organizational model of internal audit in different corporate governance structures. The present situation of internal audit in corporate governance of our country is expounded. Based on the requirements of corporate governance, some suggestions are put forward to perfect the internal audit in our country. According to the principle of establishing internal audit institution and relying on the present situation of our country, the feasible choice of setting up internal audit institution is put forward. Chapter 5th is the internal audit under the leadership of the board of supervisors: the ideal model of the internal audit in our country. According to the present situation of corporate governance in our country, combined with the functions of the board of supervisors, the ideal structure of the internal audit mode of our country is expounded. It is pointed out that the internal audit under the leadership of the supervisory board can give full play to the role of the internal audit, which is conducive to the board of supervisors to exercise its authority and perfect the corporate governance structure.
【学位授予单位】：华东政法大学
【学位级别】：硕士
【学位授予年份】：2009
【分类号】：D922.27;F239.45

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