基于公司治理的上市公司内部审计模式研究-企业管理专业论文.docxVIP

论文题目：基于公司治理的上市公司内部审计模式研究 专 业：企业管理 硕 士 生：成玲 （签名） 指导教师：刘福民 （签名） 摘 要 随着经济全球化脚步的不断加快，中国企业面临着内部控制与外部竞争的双重挑 战，公司治理的效果亟待提高。针对我国企业特点，如何采用有效的内部审计模式，提 升公司治理的效果，成为近几年监管部门、公司利益相关者极为关注的问题。 本文采用实证和规范研究相结合的方法探索内部审计模式对公司治理的影响效果。 首先通过对我国上市公司内部审计模式的运行现状进行调研并提出问题，在此基础上， 对内部审计及公司治理的相关概念及内部审计在公司治理中的作用机理进行理论研究， 随后，在理论研究的基础上构建实证模型，进一步验证内部审计模式与公司治理效果之 间的相关关系，对不同内部审计模式的作用特点进行评价，最后，结合我国上市公司的 具体情况，为公司选择适宜的内部审计模式，同时构建完善的内部审计体系，保障内部 审计有效运行提出建议。 关键词 ：上市公司；内部审计模式；公司治理；会计信息 研究类型：应用研究 Subject : Internal audit model research based on the corporate governance of listed companies Specialty : Business Management Name : Cheng Ling （Signature） Instructor : Liu Fumin （Signature） ABSTRACT With the accelerating pace of globalization of the economy,Chinese enterprises are facing the dual challenges of internal control and external competition,the effect of corporate governance needs to be improved.Based on characteristics of Chinese enterprises,how to choose effective internal audit to enhance the effect of corporate governance has become great concern to regulators, stakeholders in recent years. In this paper, both empirical and normative research methods are used to explore the effect of the internal audit model in corporate governance. First,from the research of the current situation of the mode of internal audit of listed companies in China ,we find questions,and then, we use theoretical method to study internal audit and corporate governance concepts and mechanism of action of internal audit in corporate governance.Second,we build an empirical model, to verify the relationship between internal audit model and corporate governance effection deeply, in order to evaluate the role of the characteristics of the internal audit mode.Finally, combined with the specific situation of Chinas listed companies,we give suggestions to the company to choose the right internal audit mode, and to build an internal audit system to ensure the effective operation of the internal audit. Keywords：Listed companies;