基于完善公司治理机制视角的审计监督模式研究

Research on Auditing Supervision Model of Improving Corporate Governance

公司治理结构及其完善已成为我国企业经济与管理理论发展过程中普遍关注的热点问题,同时也面临着许多新的挑战。本文概述了我国公司治理与审计关系的理论研究现状、基础分析理论和公司治理审计存在的主要问题与缺陷;从强化监督经营者行为的角度分析了公司治理与审计之间的内在联系与理论基础;探讨了我国公司治理机制视角下可行的审计监督模式及其选择路径。

Corporate governance and its improvement have already become into a hot issue of our China society as an important intergraded part of enterprise reform,in the meantime which confront with many problems and challenge during reform practice. The main content of this paper is analysis internal relationship between corporate governance and auditing model and many problems in China corporate governance, and generalize or explore how to search for an ideal audit supervision model of reinforcing business governance system.