我国上市公司内部审计模式的缺陷与重建

The Defects in Internal Audit Model of China's Listed Company and its Reconstruction

内部审计在上市公司经营管理中处于极其重要而又特殊的地位。因此,有必要在了解西方国家公司内部审计模式的基础上,分析我国上市公司内部审计模式存在的主要缺陷,并结合我国上市公司的实际情况,提出重建内部审计模式的设想和建议。

Internal audit is in a very important and special place in the management and operation of the listed companies. On the basis of introduction the western countries＇ internal audit model, this article analyzed internal audit model present situation and the main defects of China＇s listed company, and in the context of the actual situation of China＇s listed companies, proposed suggestions for the reconstruction of the internal audit model.