不同公司治理模式的内部审计机制研究

发布时间：2018-02-27 01:23

本文关键词： 公司治理内部审计上市公司　出处：《南京理工大学》2008年硕士论文　论文类型：学位论文

【摘要】： 公司治理作为解决现代公司所有权和控制权分离问题的一种制度安排,目的是要降低由财务信息不对称而导致的各项代理成本。内部审计作为公司内部治理机制的重要组成部分,在公司财务信息披露、财务舞弊、财务信息传递等方面发挥反馈、评价和监督作用,从而不断改进和完善公司治理结构。不同的公司治理模式决定了不同的内部审计机制。在股权主导型和债权主导型两种典型的公司治理模式中,由内部审计目标、审计组织模式、审计信息传递等构成的内部审计机制表现出了不同的特点。通过对这两种公司治理模式的内部审计机制进行比较,为分析我国上市公司的内部审计机制问题提供了很多启示。目前,我国上市公司的治理结构仍不够完善,上市公司的内部审计机制中还存在内部审计定位模糊、内部审计组织机构缺乏独立性、内部审计的职能和范围过窄等问题,这都影响了内部审计在公司治理中的作用发挥。完善我国上市公司治理结构中的内部审计机制,应该明确内部审计的定位、提高内部审计组织机构的独立性、扩展内部审计的职能范畴等等。
[Abstract]:Corporate governance is an institutional arrangement to solve the problem of separation of ownership and control of modern companies. The purpose is to reduce the agency costs caused by the asymmetry of financial information. As an important part of the corporate internal governance mechanism, internal audit provides feedback on the disclosure of corporate financial information, financial fraud, financial information transmission, etc. The evaluation and supervision function, thus unceasingly improves and consummates the corporate governance structure. The different corporate governance model determines the different internal audit mechanism. The internal audit mechanism, which consists of internal audit target, audit organization model and audit information transmission, shows different characteristics. It provides a lot of enlightenment for the analysis of the internal audit mechanism of listed companies in China. At present, the governance structure of listed companies in our country is still not perfect, and there are still some problems in the internal audit mechanism of listed companies, such as the vague orientation of internal audit, the lack of independence of internal audit organization, the narrow function and scope of internal audit, etc. All this has affected the role of internal audit in corporate governance. To perfect the internal audit mechanism in the governance structure of listed companies in China, we should clearly define the position of internal audit and enhance the independence of internal audit organizations. Expand the scope of internal audit functions and so on.
【学位授予单位】：南京理工大学
【学位级别】：硕士
【学位授予年份】：2008
【分类号】：F276.6;F239.45

【引证文献】