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正确认识并重视内部审计与公司治理的互动机制,以促进内部审计与公司治理的良性互动,是我国当前理论与实务界亟待解决的问题。近年来内部审计的发展及其在公司治理中重要作用的发挥,在世界各国产生了广泛的影响和得到了充分肯定。本文针对我国股权分置改革后公司治理出现的新特点,探讨了基于公司治理视角下的内部审计创新理念与发展趋势。
Correctly understanding and attaching importance to the interaction mechanism between internal audit and corporate governance so as to promote the positive interaction between internal audit and corporate governance is a problem to be solved urgently by the current theoretical and practical circles in our country. In recent years, the development of internal audit and its playing an important role in corporate governance has exerted extensive influence in all countries in the world and has been fully affirmed. Aiming at the new characteristics of corporate governance after the non-tradable share reform in our country, this paper discusses the internal audit innovation concept and development trend from the perspective of corporate governance.