【摘要】 在2002年美国发生了许多财务丑闻后,内部审计受到了前所未有的重视,并提到了公司治理的高度。但是,内部审计在我国公司治理中是否可以发挥其应有的效用呢?本文在分析了我国与西方主要国家在公司治理结构上的差异后,指出内部审计目前在我国的特殊情况下还不能发挥其应有的作用。更多还原

【Abstract】 Internal auditing, as an important part of corporate governances, has been seriously applied since financial scandals hajppened in USA in 2002. But can it be applied for corporations of China as effective as those of the developed countries, like USA? This paper point out that the answer is negative at present, because Chinese corporation has its own speciality and the different stock structures from those of USA.更多还原