發(fā)布時間：2018-05-03 23:00

  本文選題：內(nèi)部審計 + 治理��； 參考：《會計之友》2012年17期

【摘要】：教育系統(tǒng)企業(yè)由教育單位投資,改制后仍然帶有教育事業(yè)單位的經(jīng)營管理痕跡,也帶有國有與公眾性,甚至在個別項目或產(chǎn)品與服務(wù)的提供上帶有公益性,客戶及服務(wù)對象也是以教育部門單位為先。因此出資者、教育主管部門及其他利益相關(guān)者都對其治理與管理狀況高度關(guān)注,改制后的教育系統(tǒng)企業(yè)需要構(gòu)建完善的公司治理結(jié)構(gòu)。文章梳理了內(nèi)部審計在公司治理中的功能與作用,詳細分析了教育系統(tǒng)企業(yè)的審計治理現(xiàn)狀,提出內(nèi)部審計治理功能在教育系統(tǒng)企業(yè)的四條實現(xiàn)路徑,以求強化內(nèi)部審計治理功能,提高治理效率,減少經(jīng)營管理層逆向選擇與道德風險。
[Abstract]:Enterprises in the educational system are invested by educational units, but after restructuring, they still carry traces of the operation and management of educational institutions, as well as state-owned and public interests, and even public welfare in the provision of individual projects or products and services. Customers and clients are also to the education sector units as the first. Therefore, the investors, education authorities and other stakeholders are highly concerned about its governance and management situation, the reformed education system enterprises need to build a sound corporate governance structure. This paper combs the function and function of internal audit in corporate governance, analyzes in detail the current situation of audit governance of educational system enterprises, and puts forward four ways to realize the function of internal audit governance in educational system enterprises. In order to strengthen the internal audit governance function, improve the efficiency of governance, reduce the adverse selection of management and moral hazard.
【作者單位】： 上海電視大學;
【分類號】：F239.45

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3 趙s舠，

本文編號：1840452