【摘要】： 隨著國(guó)內(nèi)外企業(yè)風(fēng)險(xiǎn)事件的不斷發(fā)生，內(nèi)部審計(jì)問(wèn)題開(kāi)始受到普遍的重視。內(nèi)部審計(jì)是公司治理的重要組成部分，內(nèi)部審計(jì)是保障公司治理重要的管理機(jī)制。 長(zhǎng)期以來(lái)，我國(guó)內(nèi)部審計(jì)面臨的結(jié)構(gòu)性矛盾，就是難以完全融入公司治理體系之中，忽視內(nèi)部審計(jì)在宏觀戰(zhàn)略管理中的地位與作用，導(dǎo)致公司治理與內(nèi)部審計(jì)關(guān)系的割裂，這也是內(nèi)部審計(jì)作用難以得到充分發(fā)揮的體制根源。原因是多方面的，從法律角度來(lái)看，一是宏觀立法環(huán)境沒(méi)有給內(nèi)部審計(jì)一個(gè)明確地法律地位，致使內(nèi)部審計(jì)稱(chēng)為公司可有可無(wú)的部門(mén)，二是內(nèi)部審計(jì)人員并沒(méi)有將內(nèi)部審計(jì)上升到法律高度，自身認(rèn)為是公司的一個(gè)從屬機(jī)構(gòu)，獨(dú)立性不強(qiáng)，，在公司統(tǒng)一管理下難免會(huì)失去內(nèi)部審計(jì)最最重要的獨(dú)立性。 公司治理結(jié)構(gòu)按產(chǎn)權(quán)紐帶關(guān)系的不同，可以分為單一公司的治理結(jié)構(gòu)和集團(tuán)公司的治理結(jié)構(gòu)兩種。不同的公司治理結(jié)構(gòu)，與之相適應(yīng)的內(nèi)部審計(jì)組織體系也有所不同。為此，筆者試圖從公司治理結(jié)構(gòu)和內(nèi)部審計(jì)雙向法律關(guān)系的特點(diǎn)出發(fā)，探尋公司治理中公司內(nèi)部審計(jì)法律問(wèn)題的解決方法，擺脫內(nèi)部審計(jì)尷尬的地位，最后提出立法上的和公司治理中內(nèi)部審計(jì)的法律建議。
[Abstract]:With the continuous occurrence of enterprise risk at home and abroad, the internal audit problem has been paid more and more attention. Internal audit is an important part of corporate governance, and internal audit is an important management mechanism to ensure corporate governance. For a long time, the structural contradiction faced by internal audit in our country is that it is difficult to fully integrate into the corporate governance system and ignore the position and role of internal audit in macro strategic management, which leads to the separation of the relationship between corporate governance and internal audit. This is also the internal audit role is difficult to give full play to the system root. The reasons are various. From a legal point of view, one is that the macro legislative environment does not give internal audit a clear legal status, resulting in internal audit being called an unnecessary department of the company. The other is that the internal auditors do not raise the internal audit to the legal level. They think that the internal audit is a subordinate organization of the company and its independence is not strong. Under the unified management of the company, it is inevitable to lose the most important independence of the internal audit. The corporate governance structure can be divided into two types according to the relationship between property rights and property rights, that is, the single company's governance structure and the group company's governance structure. Different corporate governance structure, corresponding to the internal audit organization system is also different. Therefore, based on the characteristics of corporate governance structure and the two-way legal relationship of internal audit, the author tries to explore the solutions to the legal problems of corporate internal audit in corporate governance, and to get rid of the awkward position of internal audit. Finally, the legislative and corporate governance in the internal audit of the legal recommendations.
【學(xué)位授予單位】：哈爾濱工程大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2007
【分類(lèi)號(hào)】：D922.27;F239.45

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