美国公司治理改革法案对我国的启示——兼论内部审计在公司治理中的作用

The Enlightenment of American Corporate Governance Reform Act to China --Discussing the Role of Internal Auditing in the Corporate Governance

我国上市公司一股独大且大股东人格主体虚置以致内部人控制问题非常严重,与美国大公司股权极其分散以致控制权由股东向管理层转移产生的原因不同,但均为内部人控制的结果却极为相似。为此,加强对内部人的监督和约束均成为中美两国改善公司治理的核心。本文结合美国近期改善公司治理的法案和举措对完善我国上市公司治理准则提出借鉴建议。同时,就内部审计在公司治理中的作用及应具备的条件进行了探讨。

The fact that there is only one big stockholder, which is often absent for character, in Chinese listed companies results in a serious problem of insiders' control, while the decentralization of shares in American big companies results in the control right transferred from stockholders to management. The consequence of insiders' control is extremely similar, therefore, both in China and in America the key to improve corporate governance is to strengthen the supervising and controlling of insiders. This article puts forward some proposals on Chinese public company governance standards considering recent acts and action in America. Meanwhile, it discusses the role and the condition of internal auditing in corporate governance.