内部审计与公司治理的互动机理研究

受托责任理论、委托代理理论和信息经济学构成了内部审计与公司治理共同的理论基础,也体现了内部审计与公司治理有着共同的追求目标,共同关注的利益群体,共同面临的问题。因此,它们是密不可分相辅相成的。本文以此为基点,揭示内部审计在公司治理中的特殊地位与重要作用,并强调内部审计与公司治理的互动关系,旨在寻找改进内部审计的对策。

Interaction Mechanism Research About the Internal Audit and the Company governance

The fiduciary duty theory, entrusted the agent theory and the information economics constituts the internal audit and the company governs the common rationale, also has manifested the internal audit and the company governs has the common pursue goal, paid attention together the benefit community, faced together question. Therefore, they are inseparable, complements one another. This article is precisely take this as a basic point, promulgates internal audit to govern in the company the special status and the vital role, and the emphasis interior audit and the company govern the interaction relations, are for the purpose of seeking the improvement interior audit the countermeasure.