浅议管理审计与公司治理

管理审计是公司内部审计的重要组成部分,是一项基于受托管理(经营)责任关系的以审查管理信息为中心任务的证实行为。公司治理是现代公司制的棱心,是以内部监督为挂心的制度安排,包括权力制衡、激励约束及信息反馈等内在机制。管理审计对于公司治理具有极其重要的作用,应充分发挥它的这种作用。

Management Auditing and Company Government

Management auditing turns out to be an important part in a company' s inner auditing. It' s a kind of confirming action based on responsibility of fiduciary management, which main role is to examine information related to management. Company government is the key in the modern company mechanism, is institution arrangement about inner supervision, which includes power restriction, encouragement and commitment, information feedback, and so on. Management auditing plays an important role in governing company and this role should be played more thoroughly.