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1、内部审计在公司治理中地位和作用 山西财经大学 硕士学位论文 内部审计在公司治理中的地位和作用 姓名：梁艳 申请学位级别：硕士 专业：会计学 指导教师：吴秋生 2007-10-12 摘要 随着全球经济一体化的迅猛发展，企业将面临更多严峻的内外竞争压力， 公司治理的有效性就显得尤为重要。公司治理的有效性取决于公司内部治理机 制、自我约束机制、风险管理等的完善程度。而现代内部审计是评价和维护公 司治理有效性、优化公司内部治理机制、增强企业适应能力的一支不可或缺的 重要力量。可以说，内部审计是现代公司治理的内在需要，是改善企业经济结 构、提高经济效益、提高竞争力的内在需要，也是公司内部对权力进行监督和
2、 制约的内在需要。因此，在新形势下，完善公司治理，加强内部审计作用的发 挥已迫不容缓。 本文采用文献研究、规范分析和案例分析相结合的方法，主要对以下三个 方面进行研究：内部审计在公司治理中的地位现状及其改善对策；内部审计在 公司治理中的作用；我国公司治理中内部审计作用发挥存在的问题并进一步提 出完善公司治理，保障内部审计作用发挥的建议。 本文取得的成果主要体现在以下两个方面： 1 在对文献资料进行概括、归纳和扩展的基础上，以内部审计的职能为基 础，将内部审计在公司治理中的作用分为制约和促进两大作用，并以此为基础 展开详细的分析。 2 在规范研究基础之上，结合案例分析，指出我国现行公司治理下内部
3、审 计作用发挥存在的问题：1 公司内部治理结构不完善，如权力制衡机制失效， 制约了内部审计对治理层的监督；内部控制制度失效，制约了内部审计对经营 管理的决策分析；激励机制不健全，制约了内部审计对内部控制缺陷的发现和 防范；风险监控机制形同虚设，制约了内部审计对风险的防范作用；2 外部监 管制度不完善，一定程度上制约了内部审计对信息的披露,并在此基础上提出了 完善公司治理，保障内部审计作用的发挥的对策和建议。 【关键词】内部审计；公司治理；地位；作用 3 Abstract With the global economic integration, the enterprise will face
4、 more stern competing pressure inside and outside. Therefore, the validity of corporate governance appears especially important. The validity of the corporate governance is decided by the perfect degree of internal governance mechanisms, the self-restraint mechanisms, the risk management and so on.
5、However, the modern internal auditing is indispensable important strength of appraising and maintaining corporate governances validity, optimizing mechanism of corporate governance, and enhancing enterprises adaptiveness. That is, internal auditing is the intrinsic need of modern corporate governanc
6、e, is the intrinsic need enterprise of improving the economic structure, enhancing the economic efficiency, and the competitive power, and also is the intrinsic need for company interior to carry on the surveillance and the restriction to the authority. So, under new situation, it is importantly nec
7、essary to perfect corporate governance, strengthen internal auditing function. The paper applies the methods which the literature research, the standard analysis and the case analysis unify to study from three aspects as follows: the status present situation and the improvement countermeasure of int
8、ernal auditing in corporate governance; the function of internal auditing in corporate governance; existence question on the internal auditing function display in corporate governance and suggestion on safeguarding internal auditing function display. The mainly research results reflect two aspects a
9、s follows: First of all, on the basis of summary, expansion for literature, we make the role of internal auditing in corporate governance divide into two major roles of constraint and the promotion based on the internal auditing function. And launches the detailed analysis on this basis. 4 Secondly,
10、 on the base of normative research, we show the existing problems of internal auditing when it play role under Chinas corporate governance with case analysis. 1 The structure of internal governance is not imperfect, for example, the failure power mechanisms of checks and balances constraint supervis
11、ion on the management for the internal auditing; The failure internal control system constraint decisions for the internal auditing to management; Incentive mechanisms is not sound, limited internal auditing not discover and prevent to internal control deficiencies; Risk control mechanisms is useles
12、s, limited internal auditing risk prevention; 2 External regulatory system is imperfect, to some extent, restricted the information disclosure of internal auditing, and on this basis ,we raised responses and recommendations to improve corporate governance, protect the internal auditing role . 【Key Words 】Internal Audit ing；Corporate Governance; Status; unction 5 山西财经大学 学位论文原创性声明 本人郑重声明：所呈交的学位论文，是本人在导师的指导下，独立进行研究工作所取得的 成果。除文中已经注明引用的内容外，本论文不包含任何其他个人或集体已经发表或撰写过 的作品成果。对本文的研究所做出重要贡献的个人和集体，均已在文中以明确方式标明。本 人完全意识到本申明的法律结果由本人承担。
