委托代理、公司治理结构与内部审计

Agency by Agreement, Company's AdministrativeStructure and Internal Audit

公司治理结构就是要在财产所有权与管理经营权分离的前提下,在公司各利益相关者之间建立起相互独立、相互制约、权责明确的机制,并通过建立科学的决策程序和监督制度,使各自的正当权利得到保障、行为受到合理约束。这一结构所体现的所有者和经营者的关系,共同构成完整意义上的"产权结构"。内部审计则是公司内部多层委托代理关系的强有力的监督和控制机制,正确认识二者的关系对现代企业制度的构建有着重要的意义。

Company's administrative structure, based on separating property ownership from management, means to establish the mechanism of mutual independence, mutual restriction and clear power and responsibility among interactive parts incompany. Internal audit, on the other hand, is a strong and effective mechanismof monitoring as well as controlling to the internal commission attorney relationship. It is significant for building modern enterprise system to have a properunderstanding of the relation between company's administrative structure and internal audit.