适当定位、帮助企业增加价值等方面分析了内部审计在公司治理中的地位与作用

适当定位、帮助企业增加价值等方面分析了内部审计在公司治理中的地位与作用。严晖（2004）从理论上论证了内部审计与公司治理之间的关系及公司治理是内部审计直接对象的结论。张金辉（2005）指出内部审计在公司治理中的作用是有利于公司所有者对经营者的监督，加强公司内部经营管理；有利于对公司经营者的业绩进行评价；有利于强化公司风险管理，增加公司价值。蔡春、唐滔智（2006）论证了内部审计是公司治理的有机组成部分之一，有效的内部审计能促进和保障受托责任的全面履行、增加公司价值、完善公司治理结构。郑洪权（2005）阐述中国内部审计的发展存在的问题，针对内部审计存在的问题提出了相应的对策。陈艳丽和刘英明（2004）针对基于公司治理中的内部审计问题做了详细的分析阐述。

1.3 本研究的主要内容

本文通过对公司治理与内部审计关系的理论分析，分为四个部分分析。

第一部分是绪论，介绍研究背景，研究的目的和意义及国内外研究现状。

第二部分是公司治理与内部审计关系的理论分析，论述了内部审计在公司治理中发挥反馈作用、评价作用和监督作用；公司治理是内部审计发挥作用的制度环境，影响内部审计的目标、职能、对象的发展变化。

第三部分是公司治理中企业内部审计存在的问题分析，分析了公司治理中企业内部审计存在的问题：公司治理中企业内部 公司治理中企业内部审计问题研究_word文档在线阅读与下载_文档网http://www.wendangwang.com/doc/12a244feb011caccf45334bf/5 审计理念陈旧，公司治理中企业内部审计组织模式不合理，公司治理中企业内部审计人员整体素质偏低，公司治理中企业内部审计人际关系不和谐，公司治理中企业内部审计技术方法落后，公司治理中企业内部审计项目选择盲目，公司治理中企业内部审计工作范围狭窄，公司治理中企业内部审计工作效果不佳。



第四部分是改进公司治理中企业内部审计的措施，根据公司治理对内部审计的要求及内部审计在公司治理中应具有的作用，探讨了一系列改进公司治理中企业内部审计的措施：依据公司治理中企业内部审计目标、职能、对象的要求和现代企业管理理念，树立公司治理中企业内部审计人性化服务理念；顺应公司治理对企业内部审计人员整体素质的要求，提升内部审计人员自身素质、优化内部审计人员结构。

2 公司治理中内部审计的理论基础

2.1 内部审计的含义

内部审计是由各部门、各单位内部设置的审计部门进行的审计。是内部监督的重要形式。主要审计企业的财务收支及与其有关的经营管理活动，以及作为提供这些经济活动的会计资料和其他有关部门资料。企业管理是企业为实现一定目的而合理的组织人力、物力、财力等各种因素，有计划的指挥、调节、监督经济活动的各种职能的总称。内部审计与企业管理的关系是由内部审计在企业管理中的职能和作用决定的。内部审计服务于企业管理，同时受企业管理的制约
公司治理中企业内部审计问题研究_word文档在线阅读与下载_文档网http://www.wendangwang.com/doc/12a244feb011caccf45334bf/5

結果 (英文) 1:

Proper positioning, and help enterprises to increase value, aspects of the internal auditing in the corporate governance of status and role. Yan Hui (2004) demonstrate theoretically the internal auditing and corporate governance between the conclusions of the internal audit and corporate governance is the direct object. Zhang jinhui (2005) pointed out that the role of internal audit in corporate governance is beneficial to the company's owner-operator's supervision, strengthen internal management and help to evaluate the company's performance and to strengthen the company's risk management, increase corporate value. CAI chun, and Tang Taozhi (2006) demonstrates one of the internal audit is an integral part of corporate governance, effective internal audit to promote and safeguard the fiduciary responsibility of full implementation, adding value to the company, to improve the corporate governance structure. Zheng Hongquan (2005) internal audit of Chinese development problems, solve the problems of internal audit puts forward corresponding countermeasures. Chen Yanli Liu Yingming (2004) for internal auditing in the corporate governance issues were analyzed in detail.1.3 the main contents of thisBased on the theoretical analysis of the relationship between corporate governance and internal audit, analysis is divided into four parts.The first part is an introduction, introduced the background, purpose and significance of the study and research at home and abroad.The second part is the theoretical analysis of the relationship between corporate governance and internal audit, discusses the internal auditing in the corporate governance plays a feedback effect, evaluation and supervision; corporate governance is a system of internal audit work environment, influenced the development of internal audit objectives, functions, objects change.The third part is the analysis problems of enterprise internal auditing in the corporate governance, analyzed problems of enterprise internal auditing in corporate governance: corporate governance in the enterprise enterprise internal auditing in the corporate governance study _word documents online reading and downloading documents _ http://www.wendangwang.com/doc/12a244feb011caccf45334bf/5 audit concept of old, Irrational enterprise internal auditing in the corporate governance organization models, enterprise internal auditing in the corporate governance relatively low overall quality of staff, internal auditing in the corporate governance relationship discord, internal auditing in the corporate governance methods, enterprise internal auditing in the corporate governance project choose blind, narrow scope of internal audit in corporate governance, internal auditing in the corporate governance work well.IV part is improved company governance in the enterprise internal audit of measures, according to company governance on internal audit of requirements and the internal audit in company governance in the should has of role, discussion has series improved company governance in the enterprise internal audit of measures: according to company governance in the enterprise internal audit target, and functions, and object of requirements and modern enterprise concept, set company governance in the enterprise internal audit human service concept; conform to company governance on enterprise internal audit personnel overall quality of requirements, Enhance the quality of the internal audit staff, optimizing the structure of internal auditors.2 the theoretical basis of internal audit in corporate governance2.1 meaning of the internal auditInternal audit is composed of various departments and units conducted by the internal audit department audits. Is an important form of internal oversight. Main audit the financial management of the budget and its related activities, as well as provide the accounting data and other information on the sectors of economic activity. Enterprise is the enterprise in order to achieve a certain objective and reasonable organization of human, material and financial resources and other factors, there are plans to command, control and supervise the economic activities in a variety of functions in General. Relationship between internal audit and management is composed of internal audit in enterprise management functions and function. Internal audit services in business management, and restricted by managementResearch on enterprise internal auditing in corporate governance _word online reading and downloading documents _ documents http://www.wendangwang.com/doc/12a244feb011caccf45334bf/5

結果 (英文) 2:

Properly positioned to help companies increase the value of other aspects of analysis of the internal audit in corporate governance status and role. Yan Hui (2004) theoretically demonstrated the relationship between internal audit and corporate governance and corporate governance is the direct object of the internal audit conclusions. Zhang Jinhui (2005) pointed out that the internal audit role in corporate governance is beneficial to oversee the company owner for operators, strengthen internal management; help on the company's performance evaluation; help strengthen the company's risk management, increase value of the company. CAI Chun, Tang Tao Chi (2006) demonstrated that internal audit is an organic one of the components of corporate governance, effective internal audit accountability to promote and safeguard the overall performance, increase corporate value, improve the corporate governance structure. Zheng Hong Rights (2005) describes the development of China's problems of internal audit, internal audit for the problems put forward countermeasures. CHEN Yan and Liu Yingming (2004), based on corporate governance for the internal audit issue a detailed analysis elaboration. The main contents of the study 1.3 Based on the relationship between corporate governance and internal audit theoretical analysis, the analysis is divided into four parts. The first part is an introduction, introduces the research background, purpose and significance and research status of domestic and foreign research. The second part is the theory of corporate governance and internal audit relationship analysis, discusses the internal audit to play a feedback role in corporate governance, the role of evaluation and oversight role; internal audit of corporate governance is the role of the institutional environment, the impact of the internal audit objectives, functions changes in the development of the object. The third part is corporate governance problems of internal audit analysis, analysis of the internal audit corporate governance problems: internal corporate governance Corporate Governance of Enterprise Internal Audit _word document online reading and downloading documents _ Network http://www.wendangwang.com/doc/12a244feb011caccf45334bf/5 audit concept obsolete, corporate governance internal audit organization model is unreasonable, low corporate governance in the overall quality of internal auditors, corporate governance internal audit interpersonal discord, corporate governance internal auditing technology behind corporate governance internal audit project selection blind, corporate governance internal audit narrow, poor corporate governance internal audit work results. The fourth part is to improve corporate governance measures internal audit in corporate governance should have a role in the light of the requirements of corporate governance and internal audit internal audit, discussed a series of measures to improve corporate governance in the corporate internal audit: according to the company corporate governance requirements of internal audit objectives, functions, objects and modern enterprise management philosophy, and establish corporate governance internal audit concept of human services; comply with the corporate governance of the overall quality of internal audit staff requirements, improve their own quality of internal audit staff, Optimization of internal audit staff structure. 2 Corporate Governance theoretical basis of internal audit 2.1 Internal Audit meaning internal audit by the audit department audit departments and units carried internally set. It is an important form of internal oversight. The main audit the financial revenue and expenditure management and its related activities, as well as accounting information provided by these economic activities and other relevant information. Enterprise management is to achieve a certain purpose and rational organization of various factors of human, material and financial resources, planned command, regulate and supervise the various functions of economic activity in general. Relationship between internal audit and business management by the internal audit function and role in the enterprise management decisions. Internal audit services to business management, business management as well as by the constraints of corporate governance research company internal audit issues _word document online reading and downloading documents _ Network http://www.wendangwang.com/doc/12a244feb011caccf45334bf/5

結果 (英文) 3:

Appropriate positioning, to help companies increase the value of the internal audit in the company's position and role in the management of the company. Yan Hui (2004) demonstrates that the relationship between internal audit and corporate governance and corporate governance is the conclusion of the direct object of internal audit. Zhang Jinhui (2005) pointed out that the role of internal audit in corporate governance is conducive to the supervision of the owners of the company, strengthen the internal management of the company, is conducive to the evaluation of the performance of the company's operators, is conducive to strengthen the company's risk management, increase the company's value. Cai Chun, Tang Taozhi (2006) argued that internal audit is one of the organic components of corporate governance,Effective internal audit can promote and ensure the full implementation of the fiduciary responsibility, increase the company's value, improve the corporate governance structure. Zheng Hongquan (2005) on the development of internal audit in China, the problem of internal audit of the existing problems and put forward the corresponding countermeasures. Chen Yanli and Liu Yingming (2004) for the internal audit based on corporate governance issues to do a detailed analysis.

1.3 in this study, the main content of

This paper by the theory of the relationship between corporate governance and internal audit analysis, is divided into four parts analysis. . the first part is the introduction, introduces the research background, purpose and significance of the research and research status quo at home and abroad.

The second part is the theoretical analysis of the relationship between corporate governance and internal audit, and discusses the role of internal audit in corporate governance. Corporate governance is the institutional environment of internal audit, which influences the internal audit function and the development of the image.

the third part is the problems existing in internal audit of enterprises in the corporate governance analysis, analysis of the problems existing in internal audit of enterprises in the corporate governance: corporate governance in the enterprise's corporate governance internal audit of word document online reading and downloading web documents http: / /www.wendangwang.Com/doc/12a244feb011caccf45334bf/5 audit idea is old, corporate internal audit organization mode is not reasonable, corporate governance internal audit staff overall quality is low, corporate governance internal audit interpersonal relationship is not harmonious, corporate governance in the enterprise internal audit technology, corporate governance internal audit project selection blind, corporate governance internal audit work scope is narrow, corporate governance internal audit work effect is not good. The fourth part is



to improve the internal audit in corporate governance measures,According to the requirements of corporate governance and internal audit in corporate governance, a series of measures to improve corporate governance internal audit are discussed. According to the requirements of corporate internal audit objectives, functions, objects and modern enterprise management concept, corporate governance in corporate governance, corporate governance, corporate governance and corporate governance of the overall quality requirements, improve internal audit staff's quality, optimize the structure of internal audit.

2, the basic theory of

2.1 internal audit in the governance of the meaning of internal audit by the various departments,