公司治理中的内部审计约束机制

公司治理结构是内部审计约束的基础和依据 ,而良好的内部审计约束是正确处理利益相关者关系、完善公司治理结构的重要保证。国外公司治理审计约束机制主要有以审计委员会为核心的英美模式和以监事会为核心的德日模式。“监事会 审计委员会”模式是我国上市公司建立审计约束机制的现实选择 ,应建立起有效的公司治理结构 ,进一步加强公司内部审计约束。

The Internal Auditing Obligation for Corporate Governance

A sound internal auditing obligation provides an important s ec urity for the appropriate relationship between different interests and perfectio n of corporate governance,which in turn serves as the basis and reason for the auditing system. Internationally,the system follows either the British-American pattern,which centers on the audit committee,or the German-Japanese pattern, which centers on the board of supervisors. A combined pattern is a practical cho ice for the Chinese publicly held corporations,which cries for an effective gov ernance device to further reinforce their internal auditing obligation.