基于公司治理的上市公司内部审计模式研究

发布时间：2018-05-28 17:04

本文选题：上市公司 + 内部审计模式　；参考：《西安科技大学》2012年硕士论文

【摘要】：随着经济全球化脚步的不断加快，中国企业面临着内部控制与外部竞争的双重挑战，公司治理的效果亟待提高。针对我国企业特点，如何采用有效的内部审计模式，提升公司治理的效果，成为近几年监管部门、公司利益相关者极为关注的问题。本文采用实证和规范研究相结合的方法探索内部审计模式对公司治理的影响效果。首先通过对我国上市公司内部审计模式的运行现状进行调研并提出问题，在此基础上，对内部审计及公司治理的相关概念及内部审计在公司治理中的作用机理进行理论研究，随后，在理论研究的基础上构建实证模型，进一步验证内部审计模式与公司治理效果之间的相关关系，对不同内部审计模式的作用特点进行评价，最后，结合我国上市公司的具体情况，为公司选择适宜的内部审计模式，同时构建完善的内部审计体系，，保障内部审计有效运行提出建议。
[Abstract]:With the accelerating pace of economic globalization, Chinese enterprises are facing the double challenges of internal control and external competition, and the effect of corporate governance needs to be improved. According to the characteristics of Chinese enterprises, how to adopt the effective internal audit mode and improve the effect of corporate governance has become a serious concern of the regulators and stakeholders in recent years. This paper uses empirical and normative methods to explore the impact of internal audit on corporate governance. First of all, by investigating the current situation of internal audit mode of listed companies in China and putting forward some questions, this paper studies the related concepts of internal audit and corporate governance and the function mechanism of internal audit in corporate governance. Then, on the basis of theoretical research, an empirical model is constructed to further verify the correlation between internal audit model and corporate governance effect, and evaluate the characteristics of different internal audit models. According to the specific situation of the listed companies in China, this paper puts forward some suggestions for the selection of appropriate internal audit mode and the establishment of a perfect internal audit system to ensure the effective operation of the internal audit.
【学位授予单位】：西安科技大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：F239.45;F224

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