公司治理结构中的审计机制研究

发布时间：2018-06-26 05:57

本文选题：公司治理 + 审计机制　；参考：《东北林业大学》2007年硕士论文

【摘要】： 19世纪是企业家的世纪，20世纪是管理的世纪，而21世纪则将是公司治理的世纪。近些年来，公司治理已经成为国内外最热的议题之一，而公司治理与审计是密不可分的。审计的基本职能是监督、评价和鉴证，公司治理结构中的审计机制是一个由多元审计主体、多层次审计体系构成的审计制度安排。从美国的安然、世通到中国的活力28、三九医药，从湖北立华到中天勤等等，这些事件的出现从根本上说都是审计机制的严重缺陷而导致的恶意决策。这就需要我们在当前的公司治理结构下寻找到审计监督机制失效的原因并找出问题的症结所在，构建适合我国国情的审计机制。本文首先从委托代理角度出发对我国公司治理结构中的审计机制进行研究，并阐明了审计机制的定义和分类，指出在公司治理结构中，高效率的审计机制必须要有明确的审计目标、通畅的审计路径和及时的审计信息传递。不同的公司治理主体下审计机制运行的方式不同，本文针对我国不同公司治理主体下审计机制的结构和运行方式从审计主体、审计路径和审计目标实现机制等方面进行了理论阐述，继而深入分析了我国现有公司治理结构的缺陷以及审计委员会和独立董事制度在我国运用中存在的问题。最后提出了适合我国公司治理结构的审计机制的理论框架并指出如何对当前的制度和机制进行优化和变革，，并分别从法律和政治角度提出了相应的环境支持以保障审计机制的运行。在公司治理全球化的大背景下，对公司治理结构中的审计机制研究可加快我国公司治理中的审计机制模式与国际接轨的步伐，提高审计机制的运行效率，促进其监督职能的发挥；并进一步确保信息披露的真实性和准确性，最大限度的保障股东及相关利益者的利益，树立市场信心，提高企业竞争力进而促进整个社会经济的发展和进步。
[Abstract]:The 19th century is the century of entrepreneur and the 20th century is the century of management, and the 21st century will be the century of corporate governance. In recent years, corporate governance has become one of the hottest issues at home and abroad, and corporate governance and audit are inseparable. The basic function of audit is to supervise, evaluate and authenticate. The audit mechanism in the corporate governance structure is an audit system arrangement composed of multiple audit subjects and multi-level audit system. From Enron in the United States, WorldCom to the vitality of 28, 39 medicine in China, from Hubei Lihua to Zhongtian Qin and so on, these incidents are fundamentally malicious decisions caused by serious defects in the audit mechanism. This requires us to find out the reasons for the failure of audit supervision mechanism under the current corporate governance structure and to find out the crux of the problem and to construct the audit mechanism suitable for the national conditions of our country. This paper firstly studies the audit mechanism in the corporate governance structure of our country from the perspective of principal-agent, clarifies the definition and classification of the audit mechanism, and points out that in the corporate governance structure, An efficient audit mechanism must have a clear audit objective, a smooth audit path and timely audit information transmission. The audit mechanism under different corporate governance subjects operates in different ways. This paper aims at the structure and operation of audit mechanism under different corporate governance subjects in China. The audit path and the realization mechanism of audit objectives are expounded theoretically, and then the defects of the existing corporate governance structure and the problems existing in the application of the audit committee and the independent director system in our country are analyzed in depth. Finally, it puts forward the theoretical framework of audit mechanism suitable for our country's corporate governance structure and points out how to optimize and reform the current system and mechanism. And from the legal and political point of view, the corresponding environmental support to ensure the operation of the audit mechanism. Under the background of the globalization of corporate governance, the research on the audit mechanism in the corporate governance structure can accelerate the pace of the international integration of the audit mechanism mode in the corporate governance of our country, and improve the operational efficiency of the audit mechanism. To promote the performance of its supervisory function; to further ensure the authenticity and accuracy of information disclosure; to maximize the protection of the interests of shareholders and relevant stakeholders; and to build up market confidence, Improve the competitiveness of enterprises and then promote the development and progress of the entire social economy.
【学位授予单位】：东北林业大学
【学位级别】：硕士
【学位授予年份】：2007
【分类号】：F276.6;F239.4

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