公司治理环境下的内部审计问题研究

发布时间：2018-01-29 14:36

本文关键词： 公司治理环境内部审计对策建议　出处：《首都经济贸易大学》2007年硕士论文　论文类型：学位论文

【摘要】： 1997年以来,由于亚洲金融危机的爆发,公司治理成为全球关注的一个焦点。世界上很多国家和相关国际机构也意识到加强公司治理的必要性。自20世纪80年代以来,公司治理目标围绕如何对经营者实施有效激励和监督约束。而内部审计是确保受托责任有效履行的管理控制机制,它的合理设置和作用的发挥,能起到制衡利益相关者、合理保证会计信息的质量、解除受托者的受托经济责任等作用。近年来我国一直在致力于加强公司治理,其目标就是建立完善的公司治理结构。通过学习和引进国外的先进经验,并结合我国国情建立我国的内部审计责任制度安排对于我国建立完善的公司治理结构具有积极的作用。内部审计的产生源于受托责任关系,它与公司治理产生的动因相同。只要有对公司治理各利益层次责任的明确的需求,就存在内部审计。责任包括履行责任和报告责任,内部审计在公司治理的需求下的报告责任是面向审计委员会与企业高级管理层的双轨报告。随着公司治理的发展,公司治理的有关要素发生了变化,其对内部审计的需求也相应的发生了变化。根据公司治理对内部审计责任的需求,本文提出了内部审计隶属于审计委员会,山董事会委托总经理对内部审计部门进行管理的双重领导的内部审计组织模式,针对这种组织模式本文设计了内部审计责任框架,力图内部审计功能的有效发挥。本文透视了我国公司治理环境下的内部审计现状,并对其进行了原因分析。最后针对我国公司治理和内部审计的特殊性,提出了完善我国公司治理环境下的内部审计的对策建议:完善我国现有法律,创造良好的外环境;改善公司治理,合理定位内部审计机构,加强审计委员会职能,创造良好的内环境;加快内部审计自身建设,拓展内部审计范围,改进内部审计方式、方法,提高人员素质,加强与外部审计机构的合作等。希望我国的内部审计在强化和完善公司治理、维护资本市场有序性、促进经济持续健康的发展中起到应有的监督作用。
[Abstract]:Since 1997, due to the outbreak of the Asian financial crisis. Corporate governance has become a global focus. Many countries and relevant international organizations in the world also realize the need to strengthen corporate governance. Since 1980s. The goal of corporate governance revolves around how to implement the effective incentive and supervision and restraint to the operator, and the internal audit is the management control mechanism to ensure the effective performance of the fiduciary responsibility, and its reasonable setting and function play. It can balance the stakeholders, guarantee the quality of accounting information and relieve the fiduciary economic responsibility. In recent years, our country has been committed to strengthen corporate governance, its goal is to establish a sound corporate governance structure, through the study and introduction of foreign advanced experience. And the establishment of the internal audit responsibility system in our country plays a positive role in the establishment of perfect corporate governance structure. The emergence of internal audit comes from the relationship of fiduciary responsibility, which is the same as that of corporate governance. As long as there is a clear need for the responsibility of all levels of interest in corporate governance. Where internal audit exists... responsibilities include responsibility for performance and reporting. The responsibility of internal audit reporting under the requirement of corporate governance is a two-track report for the audit committee and the senior management of the enterprise. With the development of corporate governance, the relevant elements of corporate governance have changed. The demand for internal audit has also changed accordingly. According to the demand of corporate governance for internal audit responsibility, this paper proposes that internal audit belongs to the audit committee. The board of directors entrusts the general manager to manage the internal audit department under the dual leadership of the internal audit organizational model, this paper designed the framework of internal audit responsibility. Try to exert the function of internal audit effectively. This paper analyzes the current situation of internal audit in the corporate governance environment of our country, and analyzes its causes. Finally, it aims at the particularity of corporate governance and internal audit in our country. This paper puts forward the countermeasures and suggestions to perfect the internal audit in the corporate governance environment of our country: to perfect the existing laws of our country and to create a good external environment; Improve corporate governance, rationally locate internal audit institutions, strengthen the functions of audit committees, and create a good internal environment; Speed up the construction of internal audit, expand the scope of internal audit, improve the internal audit methods and methods, improve the quality of personnel. It is hoped that the internal audit of our country will strengthen and perfect the corporate governance, maintain the orderly nature of the capital market, and promote the sustained and healthy development of the economy.
【学位授予单位】：首都经济贸易大学
【学位级别】：硕士
【学位授予年份】：2007
【分类号】：F276.6;F239.45

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