公司治理中内部审计约束机制探析

Analysis of The Internal Auditing Obligation for Corporate Governance

公司治理中的内部审计约束机制主要包括监事会监督机制和审计委员会监督机制,我国目前实行的监事会监督机制形同虚设,未能很好地履行内部监督、制约职能,我们应在现有监督机制的基础上引入审计委员会监督机制,充分发挥审计委员会的财务监督职能,实现监事会和审计委员会的协调并存。

The internal auditing obligation mainly includes supervising mechanism with board of supervisors and supervising mechanism with the audit committee in the corporate governance.At present,the supervising mechanism with board of supervisors is imperfect and can＇t fulfill its internal supervision and restraint function.So we should introduce the audit committee supervising mechanism and give full play the financial supervision function and make board of supervisors coexist with the audit committee.