论内部审计在公司法人治理结构中的有效性

The Effectiveness of Internal Audit in Corporate Governance

公司治理实际上是董事会、监事会和高级经理三者之间的权力博弈。由于公司治理引入我国的时间不长,加之建立社会主义市场经济的法律法规还不太完善,我国企业公司治理机制还不尽如人意,其中一个很重要的原因就是没有发挥内部控制制度在公司治理中的作用,而内部审计又是内部控制的一个关键性的组成部分。文章以内部审计与公司治理的相互关系为罗辑起点就内部审计在公司治理中的有效性提出了一些观点。

Actually, corporate governance is a restrict mechanism on power distribution among board of directors, supervisory board, director-general. The time that corporate governance come into our country isn＇t too long, and our laws to build socialist market economy isn＇t still perfect. So the state-owned enterprises corporate governance isn＇t too good. One main cause is that we don＇t give play to the effect of internal control system in corporate governance. By analysing the interralation between internal audit and corporate governance,the author put forward some proposals on effectiveness of internal audit in corporate governance .