公司治理结构与内部审计质量的关系研究.docxVIP

PAGE 21 公司治理结构与内部审计质量的关系研究 摘要：所有权和经营权相分离的制度被当经企业广泛使用，公司治理和内部审计也随着权责分离制度的产生迅速发展。公司治理结构对内部审计的影响程度也越来越大，公司治理结构的合理安排，内部审计质量的有效保障对上市公司的价值提升越来越重要。通过收集公司治理结构和内部审计质量国内外研究文献,锁定5个影响因素为内部审计质量的主要影响因素 ,运用AHP层次分析法对影响内部审计质量的因素权重进行分析。上市公司的财务信息披露情况的评级能很好的反应公司内部审计质量的情况，上市公司内部审计规章的健全程度也成为衡量一个公司内部审计质量好坏的重要标准之一。本文的研究结论将为上市公司内部审计的判断方法以及公司治理结构的改变作出一定的指示作用，在提高实践中内审水平，优化公司治理结构等方面有积极的理论与实践意义。 关键词：公司治理结构；内部审计质量；信息披露情况；内部审计独立性；内部审计规章健全 Research on the Relationship between Corporate Governance Structure and Internal Audit Quality Auditing Edition Chen Supervisor: Wang Hongjian, Lecturer Abstract: Most enterprises today adopt a separation of ownership and management rights, which is the origin of corporate governance and internal audit. This paper reviews the research literature on corporate governance structure and internal audit quality, and proposes a theoretical framework based on internal audit quality analysis of corporate governance structure. It proposes five influencing factors related to the internal audit quality of the company, CPA, The university auditing department teacher and the listed company financial manager are the subjects of this paper. The influence degree of these influencing factors is based on the questionnaire survey method, and the AHP analytic hierarchy process is used to analyze the factors weighting the internal audit quality. At the same time, the subordinate status of internal auditing largely limits the degree of internal auditing. The importance of internal auditing in listed companies In addition, the soundness of internal audit regulations has become one of the important criteria for measuring the quality of a companys internal audit. The conclusions of this paper will give some indications for the judgment method of internal audit of listed companies and the change of corporate governance structure. And practical significance. Key Words: Corporate Governance Structure; Internal Audit Quality; Information Disclosure; Internal Audit Independence; 前言 我国经济迅速发