公司治理环境下的内部审计问题研究.doc

摘要：近年来多起金融危机和财政问题的相继爆发，使得公司治理问题成为关注的焦点，国内外许多国家都意识到加强公司治理的必要性。为了建立健全的公司治理环境，我国一直致力于加强公司治理。通过对国外先进经验的引进和学习，并结合我国国情建立适合我国公司治理环境的内部审计制度。内部审计的产生源于受托责任关系，它与公司治理的产生的动因相同。所以随着公司治理的发展，公司治理的有关要素发生了变化，其对内部审计的需求也相应的发生了变化。

　　　本文主要讲述我国公司治理环境下内部审计存在的问题，并对其分析了存在问题的原因。针对我国公司治理和内部审计的状况，提出了一系列解决公司治理环境下的内部审计的建议。通过对这些问题的研究和对其发展趋势的设想，借以实现内部审计对公司治理的目标，实现企业的组织目标、社会价值，保障社会的和谐稳定发展，企业的持续健康发展。

关键词：公司治理 环境 内部审计

Abstract: In recent years after the outbreak of the financial crisis and financial problems, the problem of corporate governance has become the focus of attention, many domestic and foreign countries are aware of the need to strengthen corporate governance. In order to establish a sound corporate governance environment, China has always been committed to strengthen corporate governance. Through the introduction and study of the advanced experience of foreign countries, and establish a suitable for China's corporate governance environment internal audit system according to the situation of our country. Sources of internal audit in the accountability relationship and corporate governance, it causes the same. So with the development of corporate governance, change the elements of corporate governance, the internal auditing demand also corresponding occurrence change.

　　This paper is mainly about the existence of internal audit governance environment in China under the company's problems, and the analysis of the existing problems. In view of our country company governance and internal audit situation, put forward a series of solving the internal audit on corporate governance environment suggestion. Envisaged by the research on these problems and the development trend, so as to realize the target of internal audit on corporate governance, to achieve organizational goals, social value, social harmony and stable development, the sustained and healthy development of enterprises.　

KeyWords：CorporationGovemanee  Environment  Intemal Auditing