公司治理中企业内部审计问题研究.docVIP

东北农业大学学士学位论文 学号： 公司治理中企业内部审计问题研究 Research of Corporation Internal Auditing 　Based on Corporate Governance 摘要 建立健全公司治理结构，是深化国企改革的重要任务。内部审计在国企改革的浪潮中遇到了前所未有的发展契机。但目前企业内部审计存在诸多问题，制约了其在公司治理中作用的有效发挥。本文从公司治理的角度系统研究企业内部审计的发展与完善，使其能更好地为公司治理服务根据公司治理对内部审计的要求及内部审计在公司治理中应具有的作用，探讨了一系列改进公司治理中企业内部审计的措施：依据公司治理中企业内部审计目标、职能、对象的要求和现代企业管理理念，树立公司治理中企业内部审计人性化服务理念；顺应公司治理对企业内部审计人员整体素质的要求，提升内部审计人员自身素质、优化内部审计人员结构。 关键词：公司治理 内部审计 独立性 Research of Corporation Internal Auditing Based on Corporate Governance Abstract Establish a sound corporate governance structure, deepening reform of state enterprises is an important task. Internal audit in the wave of state-owned enterprise reform in face of unprecedented opportunity for development. However, internal audit, there are many problems, constraints in the role of corporate governance effectively. This article from the perspective of corporate governance system of enterprise development and improvement of audit to enable them to better corporate governance services for corporate governance in accordance with the requirements of internal audit and internal audit in corporate governance role should be to explore a series of improve corporate governance in the corporate internal audit measures: Based on corporate governance in the corporate internal audit objectives, functions, objects and the requirements of modern enterprise management concepts, and establish corporate governance in the corporate internal audit of the service concept of human nature; comply with corporate governance internal audit staff-to-business the overall quality of the requirements of internal audit staff to enhance their own quality, optimize the structure of the internal audit staff. Key words: Corporate Governance Internal Auditing Independence 目录 摘要 I Abstract II 1 前言 1 1.1 本研究的目的与意义 1 1.2 国内外研究文献综述 1 1.3 本研究的主要内容 2 2 公司治理中内部审计的理论基础 2 2.1 内部审计的含义 2 2.2 内部审计在公司治理中的作用 3 2.3 公司治理对内部审计的影响 4 3 公司治理中企业内部审计存在的问题