会计学 关于公司治理与内部审计关系的探讨.docxVIP

第 PAGE 16页 摘 要 近年来，我国多家上市公司先后被爆出发布虚假财务数据的丑闻，为投资者造成了严重的经济损失，我国的公司治理问题日渐引起了社会各界的高度关注。证监会等部门提高了对上市公司治理结构的监管力度，但这只是“外力”，内部审计属于“内力”，只有外力内力同时产生作用，才可能促进我国企业的健康发展。对此，本文将对内部审计与公司治理之间的关系进行深层次探讨，首先介绍了相关理论，然后分析了当前我国企业在内部审计中存在的普遍性问题，然后结合笔者的专业知识，提出具体的解决对策。本文的研究有望充分促进公司治理结构与内部审计之间的良性互动，从而提高公司的治理质量，并为公司在新的市场环境下生存和发展提供有力保障。 关键词：内部，审计公司，治理，相互关系 Abstract In recent years, many listed companies in China have been exposed to the scandal of issuing false financial data, which has caused serious economic losses to investors. The issue of corporate governance in China has increasingly attracted great attention from all walks of life.Securities Regulatory Commission and other departments have improved the supervision of corporate governance structure of listed companies, but this is only external force. Internal audit belongs to internal force.Only when external force and internal force play a role at the same time, can it promote the healthy development of Chinese enterprises.In this regard, this paper will discuss the relationship between internal audit and corporate governance in depth.First, it introduces the relevant theories, then analyses the common problems existing in the internal audit of Chinese enterprises, and then puts forward specific solutions based on the authors professional knowledge. This study is expected to fully promote the positive interaction between corporate governance structure and internal audit, so as to improve the quality of corporate governance, and provide a strong guarantee for the survival and development of the company in the new market environment. Key Words:Internal audit, Corporate governance, Mutual relationship TOC \o 1-3 \h \u 目 录 前言 1 （一）研究背景与意义 1 （二）国内外研究现状 1 1.国外研究现状 1 2.国内研究现状 2 （三）研究目的 2 一、公司治理及内部审计概述 3 （一）公司治理的定义 3 （二）公司治理现状及问题 4 1.参与公司治理的意识薄弱 4 2.公司治理的法律、法规不健全 4 3.执行力差 4 4.缺乏高素质的专业内部审计人才 5 5.传统的内部审计方法与技术比较落后 5 二、公司治理与内部审计相互关系 5 （一）公司治理与内部审计有着共同的理论基础 6 （二）公司治理与内部审计目标具有一致性 6 （三）公司治理与内部审计