物流企业内部审计在公司治理中的作用研究  

Logistics Enterprise the Role of Internal Audit in Corporate Governance Research

作　　者：马瑛[1] 

机构地区：[1]内蒙古财经大学,内蒙古呼和浩特010070

出　　处：《物流科技》2016年第8期38-39,45,共3页Logistics Sci-Tech

摘　　要：内部审计是公司治理的重要组成部分,内部审计机制是否健全有效,直接关系到公司治理的成败。文章阐述了内部审计与公司治理之间的关系,对我国物流企业内部审计与公司治理的现状进行了分析,提出物流企业内部审计与公司治理的良性发展的对策,具有一定的现实意义。Internal audit is an important part of corporate govemance, whether the healthy and effective internal audit mechanism, is directly related to success or failure of corporate governance. This paper expounds the relationship between internal audit and corporate governance, logistics enterprises in China the status of internal audit and corporate governance are analyzed, and put forward the virtuous development of the logistics enterprise internal audit and corporate governance countermeasure, has certain practical significance.

关 键 词：物流企业 内部审计 公司治理 

分 类 号：F253.9[经济管理—国民经济]