我国上市公司内部审计的独立性研究

The Research on the Internal Audit Independence of Listed Companies in Our Country

上市公司的有效治理必须有内部审计的参与,这已是国际、国内公司管理界和内部审计界的共识。当前由于大量的国内外上市公司造假案的涌现,内部审计的独立性越来越受到人们的重视。文章就此论题探讨其科学内涵,结合我国现状,研究如何加强上市公司内部审计的独立性。

People from companies' management and internal audit at home and abroad all agree that the effective governance of listed companies should be involved with internal auditing. Because of many current global fraud cases, the independence of internal auditing has been paid an increasing attention. Considering the native situation, this paper is to explore its implication and discuss how to enhance the internal audit independence.