基于公司治理视角的分析:审计定位与利益相关者

大多数经济文献认为公司治理的目的主要是指增加股东的利益,在公司治理中有着重要作用的审计也是如此。由此本文提出了审计在公司治理中的定位问题。笔者认为公司治理不应该仅关注股东的利益,而应该同时关注全体社会公众和利益相关者的利益,所以应该站在全体社会公众和利益相关者的角度上给审计在公司治理中定位。

Analysis basing on company governance angle: auditing position and interest relater

The majority economic documents think the main goal of corporate governance is to increase shareholder's benefit , in corporate governance the audit possessing vital role is also so. Thereof this article expounds the positioning question of audit in corporate governance. The authors think corporate governance should not only pay attention to shareholder's benefit, but also pay attention to benefit of all society public and the benefit correlation.Therefore we should role audit in corporate governance from the angle of all society public and benefit correlation .