深化上市公司内部审计 保障投资者资本安全 促进证券市场健康发展

Deepening the listed company's internal auditing,ensuring the capital safety of the investors and promoting the healthy development of the securities business

上市公司为投资者创造利润,使投资者获得回报,是资本市场铁的定律。因此,完善上市公司的结构治理,深化发展上市公司内部审计,保障中小投资者资本安全,已成为上市公司内部审计的重要内容。针对上市公司目前存在的状况,阐述了如何应用现代审计技术以保证中小投资者的合法权益。

Listed company to make profits for investors, in return, is the capital market iron laws. Therefore, to improve the governance structure and deepen the development of the listed company＇s internal audit, the protection of investors, capital and security in the internal audit has become an important part of the listed company. For there is, demonstrates how to apply modern techniques and auditing to ensure the lawful rights and interests of investors.