基于公司治理的管理审计探讨

管理审计是一项基于受托管理责任关系的独立、客观的证实行为,具有检查、评价、鉴证及建设的职能。公司治理是关于企业内外部利益相关者之间权力、责任和利益的制度安排,其实质是各利益相关者之间的相互制衡机制。本文认为,科学、合理的公司治理是保证现代企业有效运营的基础和条件,而健全的公司治理又离不开管理审计的评价和约束机制。研究并实施管理审计对于完善公司治理、提高企业经营管理水平、增加企业价值有着十分重要的意义。

A Discussion on Management Audit Based on Corporate Governance

The management audit is an independent and objective confirmation behavior on the basis of managing accountability. It has function of checking, appraising,attestation and construction. Corporate governance is the system of the power, responsibility and interest between stakeholders in and outside the company.Its essence is the mechanism of checking and balancing each other between the stakeholders. Scientific,rational corporate governance is foundation and condition guaranteeing modern enterprises run effectively,and the sound corporate governance is due to appraisal and tied mechanism of management audit.Studying and implementing management audit have very important meanings for perfecting corporate governance,improving enterprise managerial skill,and increasing enterprise value.