中国企业内部审计法律制度:定位缺陷与完善对策

发布时间：2018-04-05 00:16

本文选题：企业内部审计制度　切入点：定位缺陷　出处：《学海》2010年02期

【摘要】：企业内部审计制度是现代企业治理结构的重要组成部分,是实现企业发展战略的重要环节。中国企业内部审计法律制度建构于20世纪80年代初叶,制度体系建设已初具规模,然而,囿于建构时间的迟滞性、法律资源的本土性以及建构视野的局限性,中国企业内部审计在目标、职能、领域、机构与模式等定位方面均存在缺陷。中国加快建设现代企业制度,建构与之相适应的企业内部审计法律制度是当务之急,故而有必要:(1)调整目标与职能定位:增加审计价值与实现风险控制;(2)调整规范定位:提高位阶,构建内审法律规范体系;(3)明确机构定位:确保独立性与权威性;(4)满足人员定位:建构多元智识资源的审计队伍。
[Abstract]:Enterprise internal audit system is an important part of modern enterprise governance structure and an important link to realize enterprise development strategy.The legal system of internal audit of Chinese enterprises was established in the early 1980s, and the construction of the system has begun to take shape. However, due to the lag of construction time, the localization of legal resources and the limitation of construction vision.The internal audit of Chinese enterprises has defects in the orientation of objectives, functions, fields, institutions and models.It is imperative for China to speed up the construction of a modern enterprise system and to construct an appropriate internal audit legal system for enterprises.Therefore, it is necessary to adjust the objective and functional positioning: to increase the audit value and to achieve risk control.To construct the internal audit legal standard system (3) to define the institutional orientation: to ensure the independence and authoritativeness) to satisfy the personnel position and to construct the audit team with multiple intellectual resources.
【作者单位】：南京审计学院法学院;北京师范大学刑事法律科学研究院;
【基金】：中国法学会部级课题(“加入《联合国反腐败公约》与中国审计法律的完善”,C0820 南京审计学院“审计法专题研究”课题
【分类号】：F239.45

【相似文献】