以公司治理为导向的内部审计问题

On the Problems of Corporate Governance-oriented Internal Audit

以对公司治理和内部审计的内涵分析为切入点,通过研究公司治理与内部审计所共同的理论基础,现代企业契约理论,共同的现实诉求,抑制委托-代理关系的交易成本,导出内部审计是完善公司治理的有效手段之一。

The thesis, which takes the inner meaning of corporate governance and internal audit as the break through point, studies their same theoretical basis： modern enterprise contract theory. They have the same request that restricts the transaction costs of mandate relationship. It can be followed that internal audit is one effective method of perfecting corporate governance. This thesis also researches into the problem that how to reinforce internal audit .