上市公司内部审计模式实证分析--基于公司治理绩效视角

An Empirical Study on the Internal Audit Model of Listed Companies——Based on Corporate Governance and Performance

本文以2008年沪深两市江苏A股上市公司的截面数据为研究窗口,对上市公司的内部审计模式与公司治理绩效之间的关系进行实证检验。研究发现,在审计委员会领导下的内部审计模式和非审计委员会领导下的内部审计模式下公司绩效存在显著性差异,采用多元分析发现,内部审计模式与公司治理绩效之间关系正相关,但未通过显著性检验,表明内部审计的治理功能尚未得到有效发挥。为此,本文提出了若干政策建议。

Using the cross - section data of A - stock listed companies in Jiangsu in 2008 as samples, this paper examines whether there is relation between internal audit model and corporate performance, and what it is if it has. The outcome indicates that there is significant difference in corporate performance between the two internal audit models of the audit committee and the non - audit committee and that there is positive relation between internal audit model and corporate performance, though it is not significant. From the results, the paper also finds government function of internal audit has not yet obtained the effective display. Finally, according to the results of empirical analysis and the status quo of internal audit of Chinese listed companies, the paper puts forward corresponding policy recommendations to improve internal audit model of the audit committee.