论公司治理环境下的内部审计

发布时间：2018-06-18 16:37

本文选题：公司治理 + 环境　；参考：《首都经济贸易大学》2008年硕士论文

【摘要】： 公司治理是所有权和经营权分离的必然产物。而内部审计起源于受托责任关系,受托责任关系是资源占有人实现对资源的有效管理与使用的必要手段和保证机制,而内部审计是受托责任关系能够顺利实现的必要手段和保证机制。公司治理是一整套的制度框架,而内部审计监督则是为捍卫这套制度所不可缺少的一种机制和手段,内部审计履行决策监督职能成为公司治理成功的重要保障。内部审计作为企业自我约束和监督机制的重要组成部分,是完善公司治理不可或缺的一个环节,对公司治理环境下的内部审计进行深入研究,既有理论意义又有现实意义。本文主要是采用了文献研究、规范分析的方法,借鉴国内外最新研究成果和前沿理论,把公司治理与内部审计工作紧密地联系在一起,对公司治理环境下的内部审计进行研究。本文在分析公司治理与内部审计定义的基础上,参考了中外的研究成果,对公司治理环境下的内部审计的地位和作用进行了阐述,同时讨论了公司治理环境下的不同内部审计模式,发现了我国公司治理环境下的内部审计存在的问题,针对这些问题,在以上分析的基础上,提出了相应的对策,并对其发展趋势进行了设想,借以帮助企业实现其组织目标,促进企业持续、健康的发展。
[Abstract]:Corporate governance is the inevitable product of the separation of ownership and management right. Internal audit originated from the relationship of entrusted responsibility. The relationship of trustee responsibility is the necessary means and guarantee mechanism for the resource occupant to realize the effective management and use of resources, and the internal audit is the necessary means and guarantee mechanism for the successful realization of the relationship between the trustee and the company. Governance is a complete set of institutional framework, and internal audit supervision is an indispensable mechanism and means to safeguard this system. Internal audit performs the important guarantee for the success of corporate governance. Internal audit, as an important part of the self-restraint and supervision mechanism of the enterprise, is an important part of the improvement of corporate governance. It is of theoretical significance and practical significance to conduct in-depth study of internal audit under corporate governance environment.
This article mainly uses the literature research, the standard analysis method, draws lessons from the latest research results and the frontier theory of domestic and foreign, closely links the corporate governance with the internal audit work, and studies the internal audit under the corporate governance environment. Based on the analysis of the definition of corporate governance and internal audit, this paper refers to the Chinese and foreign countries. The research results, the status and role of internal audit under the corporate governance environment are expounded, and the different internal audit modes under the environment of corporate governance are discussed, and the existing problems of internal audit under the environment of corporate governance in China are found. The development trend has been envisaged to help enterprises achieve their organizational goals and promote sustained and healthy development of enterprises.
【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】：2008
【分类号】：F239.45

【引证文献】