论公司治理与内部审计

本世纪初的系列财务丑闻使公司治理问题成为全球关注的热点,内部审计是公司治理结构的重要组成部分,有效的公司治理必须发挥内部审计的作用.我国的现代企业制度初步建立,公司治理结构还不完善,理顺内部审计与公司治理的关系,确立内部审计在公司治理中的地位,对于充分发挥内部审计在公司治理中的作用,完善我国公司治理结构有着重要的现实意义.

Research on Corperate Governance and Internal Auditing

Corperate Governance has become a global heated issue as a result of a series of financial corruption in the beginning of this century.The effective corperate governance cannot do without bringing into play the internal auditing,the important part in the structure of corperate governance.Howerer,in China,the modern cooperate systen has just been established and the cooperate governance structure still needs perfection.Therefore,in order to give internal auditing full play to the corperate governance and to ...