对国企内审机构隶属的立法思考

Legislation of the Host Unit of Internal Audit Institutions in State- owned Enterprises

在具备公司的形式之后,国企改革的目标转向了公司治理的完善,内部审计成为完善公司治理不可或缺的一部分。然而,实践中国企的内部审计乱象丛生,并没有发挥出其应有的作用,导致该现象的一个重要原因就是内部审计机构隶属的缺陷。该问题的解决可从加强董事会职能入手,使内部审计机构隶属于董事会下属的审计委员会。

The state-owned enterprise reform turns to the direction of management after the formal transformation from state-institution to business-oriented,where the internal audit institu-tions are very important parts.Considering the disorder in this field,an efficient host unit should be developed.It is suggested to enforce the function and power of board of directors and attac-hing the audit institutions to the audit committee subordinating to the borad.