基于决策、执行、监督分离治理模式下的企业内部审计地位探讨  

The discussion of company internal auditing position Based on the supervision mode of governance separating from those of decision-making and execution

作　　者：刘世林[1] 

机构地区：[1]南京审计学院国际审计学院,20029

出　　处：《会计研究》2010年第2期72-78,共7页Accounting Research

摘　　要：公司治理是依据企业产权关系建立起的一种权力制衡结构。我国的公司治理主要有以监事会为核心和以董事会(独立董事)为核心的两种结构模式。在公司治理中,内部审计与企业投资人及其他利益关系人不存在直接的委托与受托关系,其本身并不能单独成为一个合格的治理要素。内部审计与总经理为代表的经营管理系统是一种功能"抵消"和"消溶"的关系,与以董事会为代表的决策系统则是一种功能"排斥"关系,而与监事会或审计委员会位代表的监督系统却是一种功能"互补"和"融合"的关系。因此,内部审计只有依附于监督系统而成为监督支持系统和监督信息系统,才能成为一个合格的治理要素。Corporate governance is an authority counterbalance structure based on property relationships in a company. Two governance modes in our country are the board of directors and the board of supervisors as the core respectively. Because the internal auditors are not the direct trustees by all the other outsiders, internal auditing can't work effectively by itself. Internal auditing is counteracting functionaly to the managers and the board of directors while complementing to board of supervisors or audit committee. So,only when interior audit combined with supervise system and become supervise supporting system and supervise information system can it be an eligible factor.

关 键 词：公司治理 监督支持系统 监督信息系统 

分 类 号：F239.45[经济管理—会计学]