【摘要】：國(guó)際上以安然事件為分界點(diǎn),將其之后的時(shí)間跨度稱為“后安然”時(shí)代,內(nèi)部審計(jì)與公司治理之間的互動(dòng)關(guān)系也是在此之后大刀闊斧蓬勃發(fā)展起來的。其實(shí)內(nèi)部審計(jì)和公司治理都不是新鮮事物,但安然事件之前,人們一直未給予內(nèi)部審計(jì)足夠的重視,更沒有多少人把內(nèi)部審計(jì)與公司治理聯(lián)系起來研究。直到最近幾年國(guó)際上一系列重大財(cái)務(wù)舞弊案件的爆發(fā),特別是世通公司事件中,其內(nèi)部審計(jì)部門副總經(jīng)理憑借良好的職業(yè)素養(yǎng)揭示了世通公司的重大舞弊問題后,人們?nèi)鐗?mèng)方醒,發(fā)現(xiàn)內(nèi)部審計(jì)的作用遠(yuǎn)不止監(jiān)督、檢查那么簡(jiǎn)單,而是有效地公司治理賴以存在的基石之一。因此,本文選擇了公司治理的視角下的內(nèi)部審計(jì)進(jìn)行研究,希望通過對(duì)內(nèi)部審計(jì)與公司治理相關(guān)理論的研究基礎(chǔ)上,分析我國(guó)內(nèi)部審計(jì)現(xiàn)狀和制約因素,探尋內(nèi)部審計(jì)與公司治理的深層次關(guān)系,從而達(dá)到強(qiáng)化我國(guó)內(nèi)部審計(jì)在公司治理中的參與程度,最終提高我國(guó)公司治理效果的目的。 在研究的過程中,文章主要采用規(guī)范性研究方法,并結(jié)合了經(jīng)濟(jì)學(xué)(博弈論)和管理學(xué)(價(jià)值鏈)等基本理論,梳理了一些較為常見的容易混淆的概念,最后運(yùn)用案例的形式,剖析了帕瑪拉特事件所暴露的公司治理中存在的問題：股東大會(huì)流于形式；審計(jì)委員會(huì)成員缺乏獨(dú)立性；內(nèi)部審計(jì)失效；審計(jì)師缺乏應(yīng)有的職業(yè)謹(jǐn)慎等,結(jié)合我國(guó)開展內(nèi)部審計(jì)的內(nèi)外環(huán)境(SWOT分析法),希望從內(nèi)部審計(jì)發(fā)展過程中帶有普遍性的問題中,為我國(guó)從國(guó)外案件中獲取經(jīng)驗(yàn)教訓(xùn)提供有益的借鑒。通過上述理論分析和實(shí)際案例,文章認(rèn)為,我國(guó)的內(nèi)部審計(jì)應(yīng)順應(yīng)當(dāng)今時(shí)代公司治理發(fā)展的需要,充分利用內(nèi)部審計(jì)對(duì)公司治理的良好促進(jìn)關(guān)系,在不斷完善自身的同時(shí)最終提高公司治理水平
[Abstract]:In the world, the time span after Enron is called "post-Enron" era, and the interactive relationship between internal audit and corporate governance has developed vigorously since then. In fact, internal audit and corporate governance are not new things, but before the Enron incident, people have not paid enough attention to internal audit, much less how many people study the relationship between internal audit and corporate governance. Until the outbreak of a series of major financial fraud cases in the world in recent years, especially in the case of WorldCom, the deputy general manager of its internal audit department, with his good professional qualities, revealed the major fraud problems of the company. When people wake up, they find that the function of internal audit is much more than supervision and inspection, but one of the cornerstones of effective corporate governance. Therefore, this article chooses the internal audit under the corporate governance angle of view to carry on the research, hoped through to the internal audit and the corporate governance correlation theory research foundation, analyzed our country internal audit present situation and the restriction factor, This paper explores the deep relationship between internal audit and corporate governance in order to strengthen the degree of participation of internal audit in corporate governance and finally improve the effect of corporate governance in our country. In the course of the research, the article mainly adopts normative research methods, and combines the basic theories of economics (game theory) and management (value chain), combing some common concepts that are easy to be confused, and finally using the form of case. This paper analyzes the problems in corporate governance exposed by the Parmarat incident: the shareholders' general meeting is a mere formality; Lack of independence of the members of the Board of auditors; invalidation of internal audit; Auditors lack due professional caution, combined with the internal and external environment (SWOT analysis) to carry out internal audit in China, hoping that from the internal audit development process with a universal problem, It provides a useful reference for our country to obtain experience and lessons from foreign cases. Based on the above theoretical analysis and practical cases, this paper holds that the internal audit in our country should conform to the needs of the development of corporate governance in modern times, and make full use of the good promoting relationship between internal audit and corporate governance. Improve the level of corporate governance at the same time
【學(xué)位授予單位】：天津財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2011
【分類號(hào)】：F239.45;F276.6

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本文編號(hào)：2425197