股东审计的理论分析与模式设计——基于集团公司治理的内部审计模式创新  

Theoretical Analysis and Model Design for Shareholder Auditing——Innovation of Internal Audit Model Based on Corporate Group Governance in China

作　　者：武广齐[1] 朱烈斌[2] 

机构地区：[1]华中科技大学,湖北武汉430074 [2]中国海洋石油总公司,北京100010

出　　处：《中国软科学》2010年第5期116-125,共10页China Soft Science

基　　金：审计署2009-2010年度内部审计科研课题(0909)

摘　　要：内部审计在公司治理活动中发挥着越来越重要的作用。但是由于我国集团公司内部股权关系复杂和委托代理链过长,在公司治理方面仍存在政企不分、治理结构不完善等问题,现有的审计监督模式难以充分发挥作用,以致内部审计实务中存在"监督不力"或"无法监督"的现象。针对我国集团公司的特殊环境,本文提出股东审计模式,从理论上分析开展股东审计的合理性,并对股东审计模式的内容与方法进行设计,为股东直接发挥监督作用和改善集团公司治理效果提出一条新的思路。Internal audit has played more and more important role on the corporate governance.However,current audit model fail to function so that the phenomena such as ＂monitoring powerless＂ and ＂monitoring ineffectually＂ existed in practice,which stem from the cases of complexity of shareholders,layered principle-agent chains,without independent function of enterprises from government and weakness of corporate governance mechanism within conglomerate.Based on the specific operation environment of conglomerate in China,this article points out the shareholder auditing model and explores the theoretical support,then designs the auditing detail and means.The purpose is to provide a new approach for shareholders to play monitoring role directly and to improve the corporate governance.

关 键 词：集团公司 治理结构 股东审计 要约审计 

分 类 号：F270[经济管理—企业管理]