| 基于公司治理的内部审计研究 |
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| 引用本文： | 张黎,赵静,杨庆元,高霏.基于公司治理的内部审计研究[J].中小企业科技,2011(3):49-51. |
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| 作者姓名： | 张黎 赵静 杨庆元 高霏 |
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| 作者单位： | 中广电广播电影电视设计研究院,北京100045 |
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| 摘 要： | 完善的公司治理离不开内部审计,合理有效的内部审计是良好公司治理结构的内在要求。文章从论述内部审计在公司治理中的定位入手,进行了企业公司治理导向内部审计模式的SWOT分析,提出公司治理架构下内部审计实现创新的路径选择。
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| 关 键 词： | 公司治理 内部审计 内部控制 SWOT |
A Study of Internal Audit Based on Corporate Governance |
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| Authors: | ZHANG Li ZHAO Jing YANG Qing-yuan GAO Fei |
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| Institution: | (Radio,Film and Television Design and Research Institute,Beijing 100045) |
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| Abstract: | The perfect corporate governance cannot do without internal audit.The reasonable and effective internal audit refers to an internal requirement to healthy corporate governance structure.Starting by the position of internal audit in corporate governance,the article carries out SWOT analysis on corporate leading internal auditing mode,and puts forward the ways to realize innovation in internal audit of corporate governance structure. |
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| Keywords: | corporate governance internal audit internal control SWOT |
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