内部审计对上市公司治理的促进作用研究

发布时间：2018-05-01 06:29

本文选题：上市公司 + 内部审计　；参考：《对外经济贸易大学》2006年硕士论文

【摘要】：公司治理机制由决策、激励、监督约束“三大机制”构成,而内部审计对于确保董事会对经理层的有效监督、完善公司治理结构有着十分重要的作用。正如国际内部审计发展趋势中所提到的“一个健全的治理结构是建立在有效治理体系的四个主要条件的协同之上的,这主要四个条件是:董事会、执行管理层、内部审计和外部审计。”可见内部审计是有效治理赖以存在的基石之一。通过深入分析,本文阐明了内部审计与公司治理的关系:(1)内部审计是保证公司治理有效的必要手段(2)内部审计与公司治理目标一致(3)内部审计实质是公司治理组成部分。而我国上市公司的内部审计发展状况,却不容乐观,面临着诸多的问题。例如:上市公司内部审计工作缺乏国家职能部门业务指导;董事会没有设置专门审计委员会,内部审计缺乏独立性;对内审作用及内审机构的有无缺乏认识;专业审计人员配备不全,限制了内审工作的开展,从而导致内部审计的作用不见成效或收效不明显,这又导致了上市公司的决策层对内部审计的不重视,形成恶性循环。本文共分为四个部分: 第一部分:阐述内部审计的产生及发展,提出现代内部审计是基于验证和报告内部受托经济责任的需要以及企业自身经营管理的需要而产生并发展; 第二部分:比较国外及国内上市公司内部审计内容及机构设置情况,以发现其异同。第三部分:上市公司内部审计与公司治理关系分析。重点从内部审计与公司治理的本质以及共同具有“权利制衡与监督”的根源,揭示了内部审计与公司治理目标一致;内部审计是保证公司治理有效的必要手段;内部审计是公司治理的重要组成部分概念。第四部:我国上市公司内部审计面临的问题及对策。分析了我国上市公司内部审计发展面临的问题及对策。提出了我国上市公司机构设置不健全、企业控制环境差、职业内部审计师队伍尚未形成等问题,并提出了政策建议。
[Abstract]:The corporate governance mechanism is composed of three major mechanisms: decision-making, incentive and supervision and restraint, while internal audit plays an important role in ensuring the effective supervision of the board of directors over the managers and in perfecting the corporate governance structure. As noted in international trends in internal audit development, "A sound governance structure is built on the synergy of the four main conditions of an effective governance system, namely, the Board of Directors, the Executive Management, Internal and external audit... " Visible internal audit is one of the cornerstones of effective governance. Through in-depth analysis, this paper clarifies the relationship between internal audit and corporate governance: (1) Internal audit is a necessary means to ensure the effectiveness of corporate governance. (2) Internal audit is consistent with the goal of corporate governance (3) Internal audit is essentially a component of corporate governance. However, the development of internal audit of listed companies in China is not optimistic and faces many problems. For example, the internal audit of listed companies lacks the business guidance of the national functional departments; the board of directors does not set up a special audit committee, and the internal audit lacks independence; The inadequate staffing of professional auditors limits the development of internal audit, which leads to the lack of effectiveness or effectiveness of internal audit, which leads to the lack of attention to internal audit in the decision-making level of listed companies, forming a vicious circle. This paper is divided into four parts: The first part expounds the emergence and development of internal audit, and points out that modern internal audit is based on the need of verifying and reporting the economic responsibility of internal fiduciary and the need of enterprise's own operation and management. The second part: compare the internal audit contents and institutional settings of foreign and domestic listed companies to find their similarities and differences. The third part: the analysis of the relationship between internal audit and corporate governance of listed companies. From the essence of internal audit and corporate governance and the root of "power checks and balances and supervision", this paper reveals that internal audit is consistent with the goal of corporate governance, and internal audit is the necessary means to ensure the effectiveness of corporate governance. Internal audit is an important component concept of corporate governance. The fourth part: the problems and countermeasures of internal audit of listed companies in China. This paper analyzes the problems and countermeasures faced by the development of internal audit of listed companies in China. This paper puts forward some problems such as imperfect institutional setting of listed companies in our country, poor control environment of enterprises, and the formation of professional internal auditors, and puts forward some policy suggestions.
【学位授予单位】：对外经济贸易大学
【学位级别】：硕士
【学位授予年份】：2006
【分类号】：F239.45

【引证文献】