法律视角下的公司内部审计关系及制度安排研究

发布时间：2018-05-21 08:49

本文选题：内部审计 + 法律关系　；参考：《中国政法大学》2009年硕士论文

【摘要】： 内部审计与政府审计、社会审计共同构成了完整的审计监督体系。但现代内部审计发展历史较短,与政府审计和社会审计相比,在理论研究和制度建设方面还比较薄弱,而且以往更多的是从管理学或经济学的角度对内部审计相关关系进行研究；在我国实践过程中,围绕着内部审计关系出现了许多争议,尤其是在内部审计主体和客体、内部审计机构的角色定位、内部审计组织模式、内部审计报告关系等方面分歧较多。需要我们不断深入地探索和研究。本文透过传统理论和实践经验总结,采取文字和图表相结合的形式,以及理论分析法、列举法、比较法和归纳法等研究方法,从法理学角度对审计主体和客体、审计机构的角色进行了重新界定,明确了审计基本法律关系及其类型,认为：从总体上看,审计权利主体是利益相关者,审计义务主体是公司及其代理人；审计机构是审计业务的执行人；审计客体是公司及其代理人的行为、法人财产、公司信息等；审计法律关系属纵向、单务法律关系。在此基础上,本文进一步对内部审计组织体系的建立和分工、内部审计报告关系、集团内母、子公司间的内部审计协调关系、内部审计与外部审计的关系以及内部审计与公司社会责任的关系等在现实中容易出现困惑的问题进行了系统分析和研究。同时,本文对我国现行的内部审计相关法律制度进行了全面分析,找到了制度层面存在的缺陷。在综合研究成果的基础上,以可操作性为基调,本文最后对内部审计法律体系架构和制度内容提出了改善建议。
[Abstract]:Internal audit, government audit and social audit constitute a complete audit supervision system. However, the development history of modern internal audit is relatively short. Compared with government audit and social audit, it is relatively weak in theoretical research and system construction. Moreover, in the past, more researches have been made on the relationship between internal audit from the angle of management or economics. In the practice of our country, there have been many disputes around the internal audit relationship, especially in the subject and object of internal audit. There are many differences in the role orientation of internal audit institution, internal audit organization mode and internal audit report relationship. We need to explore and study in depth. Through the summary of traditional theory and practical experience, this paper adopts the form of combining text and chart, as well as the research methods of theoretical analysis, enumeration, comparison and induction, from the angle of jurisprudence to audit subject and object. The role of audit institutions has been redefined, and the basic legal relationship and types of audit have been clarified. It is concluded that: on the whole, the subject of audit right is a stakeholder, the subject of audit obligation is a company and its agent; Audit institution is the executor of audit business; the object of audit is the behavior of company and its agent, the property of legal person, the information of company, etc. On the basis of this, this paper further discusses the establishment and division of internal audit organization system, the internal audit report relationship, the internal audit coordination relationship between the mother of the group and the subsidiary company. The relationship between internal audit and external audit and the relationship between internal audit and corporate social responsibility are systematically analyzed and studied. At the same time, this paper makes a comprehensive analysis of the current internal audit related legal system in China, and finds out the defects in the system level. On the basis of comprehensive research results and maneuverability, this paper finally puts forward some suggestions to improve the internal audit legal system structure and system content.
【学位授予单位】：中国政法大学
【学位级别】：硕士
【学位授予年份】：2009
【分类号】：D922.27

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