| 企业控制权视角下的公司治理与内部审计 |
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| 引用本文： | 王镇蒙,黄砚农.企业控制权视角下的公司治理与内部审计[J].上海立信会计学院学报,2007,21(1):56-60. |
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| 作者姓名： | 王镇蒙 黄砚农 |
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| 作者单位： | 1. 上海财经大学会计学院,上海,200433
2. 中建三局建设工程股份有限公司,上海,200129 |
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| 摘 要： | 公司治理是企业内部投资者和管理者之间一系列调解利害关系的契约,内部审计即产生于此。内部审计满足了投资者对公司治理和管理者对经营控制的需求。本文从企业产权理论的角度对公司治理和内部审计的关系及内部审计在公司治理中的作用进行了研究。
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| 关 键 词： | 内部审计 公司治理 控制权 |
| 文章编号： | 1009-6701（2007）01-0056-05 |
| 收稿时间： | 2006-12-18 |
A Study of Internal Audit's Role in Corporate Governance from Control Rights Perspective |
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| WANG Zheng-meng,HUANG Yan-Nong.A Study of Internal Audit''''s Role in Corporate Governance from Control Rights Perspective[J].Journal of Shanghai Lixin University of Commerce,2007,21(1):56-60. |
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| Authors: | WANG Zheng-meng HUANG Yan-Nong |
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| Abstract: | This paper focuses on the role of internal audit in corporate governance based on control rights of firm. Corporate governance are some contracts about the relationship between investors and managers, and internal audit meet the need of the investors who want to improve the corporate governance and the need of the managers who want to control the firm. As a result, internal audit can provide investors and managers with useful information to improve the corporate governance. |
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| Keywords: | internal audit corporate governance control rights of firm |
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