公司治理视角下的内部审计研究

发布时间：2019-02-17 13:08

【摘要】：国际上以安然事件为分界点,将其之后的时间跨度称为“后安然”时代,内部审计与公司治理之间的互动关系也是在此之后大刀阔斧蓬勃发展起来的。其实内部审计和公司治理都不是新鲜事物,但安然事件之前,人们一直未给予内部审计足够的重视,更没有多少人把内部审计与公司治理联系起来研究。直到最近几年国际上一系列重大财务舞弊案件的爆发,特别是世通公司事件中,其内部审计部门副总经理凭借良好的职业素养揭示了世通公司的重大舞弊问题后,人们如梦方醒,发现内部审计的作用远不止监督、检查那么简单,而是有效地公司治理赖以存在的基石之一。因此,本文选择了公司治理的视角下的内部审计进行研究,希望通过对内部审计与公司治理相关理论的研究基础上,分析我国内部审计现状和制约因素,探寻内部审计与公司治理的深层次关系,从而达到强化我国内部审计在公司治理中的参与程度,最终提高我国公司治理效果的目的。在研究的过程中,文章主要采用规范性研究方法,并结合了经济学(博弈论)和管理学(价值链)等基本理论,梳理了一些较为常见的容易混淆的概念,最后运用案例的形式,剖析了帕玛拉特事件所暴露的公司治理中存在的问题：股东大会流于形式；审计委员会成员缺乏独立性；内部审计失效；审计师缺乏应有的职业谨慎等,结合我国开展内部审计的内外环境(SWOT分析法),希望从内部审计发展过程中带有普遍性的问题中,为我国从国外案件中获取经验教训提供有益的借鉴。通过上述理论分析和实际案例,文章认为,我国的内部审计应顺应当今时代公司治理发展的需要,充分利用内部审计对公司治理的良好促进关系,在不断完善自身的同时最终提高公司治理水平
[Abstract]:In the world, the time span after Enron is called "post-Enron" era, and the interactive relationship between internal audit and corporate governance has developed vigorously since then. In fact, internal audit and corporate governance are not new things, but before the Enron incident, people have not paid enough attention to internal audit, much less how many people study the relationship between internal audit and corporate governance. Until the outbreak of a series of major financial fraud cases in the world in recent years, especially in the case of WorldCom, the deputy general manager of its internal audit department, with his good professional qualities, revealed the major fraud problems of the company. When people wake up, they find that the function of internal audit is much more than supervision and inspection, but one of the cornerstones of effective corporate governance. Therefore, this article chooses the internal audit under the corporate governance angle of view to carry on the research, hoped through to the internal audit and the corporate governance correlation theory research foundation, analyzed our country internal audit present situation and the restriction factor, This paper explores the deep relationship between internal audit and corporate governance in order to strengthen the degree of participation of internal audit in corporate governance and finally improve the effect of corporate governance in our country. In the course of the research, the article mainly adopts normative research methods, and combines the basic theories of economics (game theory) and management (value chain), combing some common concepts that are easy to be confused, and finally using the form of case. This paper analyzes the problems in corporate governance exposed by the Parmarat incident: the shareholders' general meeting is a mere formality; Lack of independence of the members of the Board of auditors; invalidation of internal audit; Auditors lack due professional caution, combined with the internal and external environment (SWOT analysis) to carry out internal audit in China, hoping that from the internal audit development process with a universal problem, It provides a useful reference for our country to obtain experience and lessons from foreign cases. Based on the above theoretical analysis and practical cases, this paper holds that the internal audit in our country should conform to the needs of the development of corporate governance in modern times, and make full use of the good promoting relationship between internal audit and corporate governance. Improve the level of corporate governance at the same time
【学位授予单位】：天津财经大学
【学位级别】：硕士
【学位授予年份】：2011
【分类号】：F239.45;F276.6

【参考文献】