基于受托责任视角的公司治理与内部审计关系分析

建立和完善公司治理结构是当前深化国有企业改革,建立现代企业制度的一项重要任务,健全和完善内部审计的监督机制是良好公司治理结构的内在要求。从所有权和经营权分离的角度,对受托责任的根源和内涵进行了分析探讨,以此为基础,分析了公司治理、内部审计与受托责任的本质关系,并从受托责任角度探讨了公司治理与内部审计的关系。

The Analysis of the Relationship Between Corporate Governance and Internal Audit Based on the Perspective of Accountability

To establish and perfect the structure of corporate governance is an important task of deep reform the state owned enterprise at present,and build the contemporary enterprise system.To perfect supervise system of internal audit is the inside requirement of a good corporate governance structure.This paper analyzed the source and the connotation of accountability on the view of the separation of ownership and management rights,and Based on this analysis,the paper analyzed deeply the natural relationship betwe...