| 基于委托代理的内部审计与公司治理关联机制研究 |
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| 引用本文： | 张军波,朱丽丽,冼洁.基于委托代理的内部审计与公司治理关联机制研究[J].价值工程,2012,31(14):156-157. |
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| 作者姓名： | 张军波 朱丽丽 冼洁 |
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| 作者单位： | 广东工业大学管理学院,广州,510520 |
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| 基金项目： | 广东省2011年度会计科研立项课题 |
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| 摘 要： | 本文试图基于委托代理理论来探讨内部审计与公司治理的内在关联性,并提出内部审计运行效率的提升策略,进一步发挥内部审计在公司治理过程中的反馈、监督、评价作用。
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| 关 键 词： | 公司治理 内部审计 关联机制 |
Research on Correlation Mechanism of Internal Audit and Corporate Governance Based on the Principal-agent Theory |
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| Zhang Junbo
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Zhu Lili
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Xian Jie.Research on Correlation Mechanism of Internal Audit and Corporate Governance Based on the Principal-agent Theory[J].Value Engineering,2012,31(14):156-157. |
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| Authors: | Zhang Junbo Zhu Lili Xian Jie |
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| Institution: | Zhang Junbo;Zhu Lili;Xian Jie(School of Management,Guangdong University of Technology,Guangzhou 510520,China) |
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| Abstract: | This paper attempts to explore the internal relevancy of internal audit and corporate governance based on the principal-agent theory,and puts forward strategy for promoting the efficiency of internal audit operation,so as to further exert functions of feedback,supervision and evaluation of internal audit in process of corporate governance. |
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| Keywords: | corporate governance internal audit correlation mechanism |
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