| 论加强内部审计对完善公司治理的作用 |
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| 引用本文： | 唐晓玲. 论加强内部审计对完善公司治理的作用[J]. 莆田高等专科学校学报, 2013, 0(6): 40-45,57 |
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| 作者姓名： | 唐晓玲 |
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| 作者单位： | 福建江夏学院会计学院,福建福州350108 |
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| 摘 要： | 从公司治理和内部审计的定义入手，指出公司治理与内部审计之间存在的互动关系及内部审计在公司治理中的两项基本职能。分析内部审计在公司治理中存在的问题及加强内部审计在我国公司治理中的作用，提出完善治理的五条对策。
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| 关 键 词： | 内部审计 公司治理 企业 监督 |
Discussion on the Importance of Reinforcing Internal Audit in the Corporate Governance |
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| TANG Xiao-ling. Discussion on the Importance of Reinforcing Internal Audit in the Corporate Governance[J]. Journal of Putian College, 2013, 0(6): 40-45,57 |
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| Authors: | TANG Xiao-ling |
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| Affiliation: | TANG Xiao-ling (Accounting College, Fujian Jiangxia University, Fuzhou Fujian 350108, China ) |
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| Abstract: | This paper firstly lays out the definition of corporate governance and internal audit. Then it analyzes the interactive relationship between them, and finally discusses two basic fi.mctions of internal audit. The thesis points out the existing problems and the importance of internal audit in corporate governance and proposes five improvement measures. |
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| Keywords: | internal audit corporate governance enterprise supervision |
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