公司内部审计法律问题研究
发布时间：2018-10-31 12:50
【摘要】： 随着国内外企业风险事件的不断发生，内部审计问题开始受到普遍的重视。内部审计是公司治理的重要组成部分，内部审计是保障公司治理重要的管理机制。 长期以来，我国内部审计面临的结构性矛盾，就是难以完全融入公司治理体系之中，忽视内部审计在宏观战略管理中的地位与作用，导致公司治理与内部审计关系的割裂，这也是内部审计作用难以得到充分发挥的体制根源。原因是多方面的，从法律角度来看，一是宏观立法环境没有给内部审计一个明确地法律地位，致使内部审计称为公司可有可无的部门，二是内部审计人员并没有将内部审计上升到法律高度，自身认为是公司的一个从属机构，独立性不强，，在公司统一管理下难免会失去内部审计最最重要的独立性。 公司治理结构按产权纽带关系的不同，可以分为单一公司的治理结构和集团公司的治理结构两种。不同的公司治理结构，与之相适应的内部审计组织体系也有所不同。为此，笔者试图从公司治理结构和内部审计双向法律关系的特点出发，探寻公司治理中公司内部审计法律问题的解决方法，摆脱内部审计尴尬的地位，最后提出立法上的和公司治理中内部审计的法律建议。
[Abstract]:With the continuous occurrence of enterprise risk at home and abroad, the internal audit problem has been paid more and more attention. Internal audit is an important part of corporate governance, and internal audit is an important management mechanism to ensure corporate governance. For a long time, the structural contradiction faced by internal audit in our country is that it is difficult to fully integrate into the corporate governance system and ignore the position and role of internal audit in macro strategic management, which leads to the separation of the relationship between corporate governance and internal audit. This is also the internal audit role is difficult to give full play to the system root. The reasons are various. From a legal point of view, one is that the macro legislative environment does not give internal audit a clear legal status, resulting in internal audit being called an unnecessary department of the company. The other is that the internal auditors do not raise the internal audit to the legal level. They think that the internal audit is a subordinate organization of the company and its independence is not strong. Under the unified management of the company, it is inevitable to lose the most important independence of the internal audit. The corporate governance structure can be divided into two types according to the relationship between property rights and property rights, that is, the single company's governance structure and the group company's governance structure. Different corporate governance structure, corresponding to the internal audit organization system is also different. Therefore, based on the characteristics of corporate governance structure and the two-way legal relationship of internal audit, the author tries to explore the solutions to the legal problems of corporate internal audit in corporate governance, and to get rid of the awkward position of internal audit. Finally, the legislative and corporate governance in the internal audit of the legal recommendations.
【学位授予单位】：哈尔滨工程大学
【学位级别】：硕士
【学位授予年份】：2007
【分类号】：D922.27;F239.45
本文编号：2302246
[Abstract]:With the continuous occurrence of enterprise risk at home and abroad, the internal audit problem has been paid more and more attention. Internal audit is an important part of corporate governance, and internal audit is an important management mechanism to ensure corporate governance. For a long time, the structural contradiction faced by internal audit in our country is that it is difficult to fully integrate into the corporate governance system and ignore the position and role of internal audit in macro strategic management, which leads to the separation of the relationship between corporate governance and internal audit. This is also the internal audit role is difficult to give full play to the system root. The reasons are various. From a legal point of view, one is that the macro legislative environment does not give internal audit a clear legal status, resulting in internal audit being called an unnecessary department of the company. The other is that the internal auditors do not raise the internal audit to the legal level. They think that the internal audit is a subordinate organization of the company and its independence is not strong. Under the unified management of the company, it is inevitable to lose the most important independence of the internal audit. The corporate governance structure can be divided into two types according to the relationship between property rights and property rights, that is, the single company's governance structure and the group company's governance structure. Different corporate governance structure, corresponding to the internal audit organization system is also different. Therefore, based on the characteristics of corporate governance structure and the two-way legal relationship of internal audit, the author tries to explore the solutions to the legal problems of corporate internal audit in corporate governance, and to get rid of the awkward position of internal audit. Finally, the legislative and corporate governance in the internal audit of the legal recommendations.
【学位授予单位】：哈尔滨工程大学
【学位级别】：硕士
【学位授予年份】：2007
【分类号】：D922.27;F239.45
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本文编号：2302246
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