我国上市公司内部审计的现状及对策  

The situation of and improving suggestions to internal audit of Chinese listed companies

作　　者：叶新宇[1] 李海洋[2] 

机构地区：[1]中国地质大学管理学院 [2]中南财经政法大学会计学院,湖北武汉430070

出　　处：《财会通讯（学术版）》2006年第2期29-32,共4页Communication of Finance and Accounting

摘　　要：随着人们对内部审计作用认识的深化,以及内部审计职能的转变,内部审计在我国公司治理中的作用正逐步加强,但同时也存在着一些问题和不足之处。本文研究了我国上市公司内部审计的现状,并结合我国的实际情况提出了相应的对策。Internal audit plays an important role in Chinese corporate governance,with the development of the knowledge to it and the transition of its function, while there are still some problems and shortages go with it. In this article, the situation of internal audit of Chinese listed companies will be studied and some suggestions will be referred according to the situation of China.

关 键 词：内部审计 作用 现状 对策 

分 类 号：F239.45[经济管理—会计学]