基于公司治理下的内部审计机构设置与责任安排研究

发布时间：2018-03-08 05:02

本文选题：公司治理　切入点：内部审计　出处：《湖南大学》2005年硕士论文　论文类型：学位论文

【摘要】：1997年以来,由于亚洲金融危机的爆发,公司治理成为全球关注的一个焦点。世界上很多国家和相关国际机构也意识到加强公司治理的必要性。自20世纪80年代以来,公司治理目标围绕如何对经营者实施有效激励和监督约束。而内部审计是确保受托责任有效履行的管理控制机制,它的合理设置和作用的发挥,能起到制衡利益相关者、合理保证会计信息的质量、解除受托者的受托经济责任等作用。内部审计产生的原动力源于受托责任关系,它与公司治理产生的动因相同。只要有对公司治理各利益层次的责任的明确的需求,就必须存在内部审计,因为内部审计的主要责任是监督管理层的责任的履行,战略管理层对其有保证、咨询责任的需求;业务管理层对其有保证责任的需求;审计委员会对其有咨询责任的需求。责任包括履行责任和报告责任,内部审计在公司治理的需求下的报告责任是面向审计委员会与企业高级管理层的双轨报告。随着公司治理的发展,公司治理的有关要素的职责发生了变化,其对内部审计的需求也相应的发生了变化,内部审计报告关系由“能动式"的特征代替了“反应式”的特征,促进了企业价值最大化的实现。根据公司治理对内部审计责任的需求,我们提出了内部审计隶属于审计委员会,由董事会委托总经理对内部审计部门进行管理的当今理想状态下的双重领导的内部审计组织模式,针对这种组织模式我们设计了内部审计责任框架,力图内部审计功能的有效发挥。近年来我国一直在致力于加强公司治理,其目标就是建立完善的公司治理结构。通过学习和引进国外的先进经验,并结合我国国情建立我国的内部审计责任制度安排对于我国建立完善的公司治理结构具有积极的作用。
[Abstract]:Since 1997, as a result of the outbreak of the Asian financial crisis, corporate governance has become a focus of global concern. Many countries and relevant international organizations in the world have also realized the need to strengthen corporate governance. Since 1980s, The goal of corporate governance revolves around how to implement effective incentive and supervision and restriction to managers. Internal audit is a management and control mechanism to ensure the effective performance of fiduciary responsibility. Its reasonable setting and function can act as a counterbalance to stakeholders. Reasonable assurance of the quality of accounting information, release of the fiduciary economic responsibility and so on. The motive force of internal audit comes from the relationship of fiduciary responsibility, which is the same as that of corporate governance. As long as there is a clear demand for responsibility at all levels of corporate governance, there must be internal audit. Because the main responsibility of internal audit is to supervise the implementation of the responsibility of management, the strategic management has the requirement of assurance, the need of consulting responsibility, the need of the business management to have the assurance responsibility; Requirements of the Board of auditors for its advisory responsibilities. Responsibilities include the fulfilment of responsibilities and reporting responsibilities, The responsibility of internal audit reporting under the requirement of corporate governance is a two-track report for the audit committee and the senior management of the enterprise. With the development of corporate governance, the responsibilities of the relevant elements of corporate governance have changed. The demand for internal audit has also changed accordingly, and the internal audit report relationship has been replaced by the characteristic of "dynamic" instead of "reactive". It promotes the realization of the maximization of enterprise value. According to the demand of corporate governance for the responsibility of internal audit, we propose that internal audit be subordinate to the audit committee. The current ideal dual leadership internal audit organization model, which is entrusted by the board of directors to the general manager to manage the internal audit department, has been designed for this kind of organization mode, that is, the framework of internal audit responsibility. Try to exert the function of internal audit effectively. In recent years, China has been committed to strengthening corporate governance, the goal of which is to establish a sound corporate governance structure. And the establishment of the internal audit responsibility system in our country plays a positive role in the establishment of perfect corporate governance structure.
【学位授予单位】：湖南大学
【学位级别】：硕士
【学位授予年份】：2005
【分类号】：F239.45

【引证文献】