基于公司治理的增值型内部审计研究

从增值型内部审计产生的背景及涵义的提出入手,分析了内部审计与公司治理结构的关系;指出内部审计是公司治理的组成部分,内部审计在公司治理中发挥着价值增值的作用,是创造公司价值的重要载体。进而分析了我国公司治理中内部审计价值增值服务的现状及存在的问题;针对这些现状及存在的问题,提出了我国基于公司治理视角下,增强内部审计增值功能的策略。

To Study on Value-added Internal Audit Based on the Angle of Corporate Governance

In this paper,the background and meaning of the value-added internal audit are firstly explained,and analyzes the relationship between the internal audit and corporate governance structure of the relations,noting that the internal audit is an integral part of corporate governance,internal audit in corporate governance plays a role of value -added value,Is to create an important carrier of the value of the company.Further analysis of corporate governance in China's internal audit of value-added services and ...