公司治理模式中审计监控体系的比较研究

Comparative Research on Auditing Supervision and Control System in Corporate Governance Models

公司治理是当前一个世界性的理论研究和实践课题,良好的公司治理是现代市场经济健康运作的微观基础。两种典型的公司治理模式分别是英美模式和德日模式,这两种模式都存在着巨大差异,其审计监控体系也体现出不同的特点。通过比较,得到两点启示:公司治理理念是影响审计监控结构的重要因素;内部审计监督及注册会计师审计的关系清晰、分工明确是构建有效的审计监控体系的关键。立足本国,以期改善我国的公司治理结构,建立与之相适应的审计监控体系。

Corporate governance is currently a global theoretical research and practical subject, and the rational comporate govemance is the micro - foundation where the modem market economy operates healthily. Two kinds of typical corporate governance models are Anglo - American model and inland model separately. There are enormous differences between these two kinds of models, in which auditing supervision system takes on different characteristics. In this paper suggestions are brought forward to improve the corporate governance structure of China, and set up correspording auditing supervision system.