【作者】 张萍；

【导师】 袁建华；

【作者基本信息】 山东农业大学 ， 会计学， 2012， 硕士

【摘要】 公司治理和内部审计既有区别，又相互联系和促进。二者本质上都是受托责任系统中的控制机制。公司治理必然影响内部审计的有效性，而内部审计的健全与发展也会给公司治理的完善提供条件。经营管理者实行有效的内部审计离不开科学合理的公司治理结构，公司经营管理者既是公司治理的主体，又是内部审计的主体。但如何科学的选择和聘用经营管理者是由公司治理结构决定的，公司治理层对企业的生产经营负责，决定企业的重大事项。如果公司治理结构不健全，公司对经营管理者没有建立起有效的监督和激励机制，不能实现其预期的目标，那么公司经营管理者也就缺乏建立和完善内部审计监督的积极性，就使得公司容易被出具非标准审计意见。当前我国企业的许多内部审计问题与公司治理结构不完善是联系在一起的，二者存在着互动关系。在企业的经营过程中，彼此相互影响：公司治理不健全制约着内部审计监督作用的发挥，内部审计的缺失或者不善又进一步弱化了公司治理效能的有效发挥。本文通过查阅国内外相关资料，运用SPSS统计软件对2009年和2010年出具非标准审计意见（无法表示意见和保留意见）的上市公司和类似资产、类似股本、相同行业的同一交易所上市的上市公司进行公司治理和内部审计相关性进行分析。公司治理从国有股比例、法人股比例、资产负债率、独立董事比例、董事会规模、监事会规模、委员会是否依法合理设置、董事长与总经理是否兼任等八个指标进行了研究。内部审计质量主要以审计意见作为内部审计质量好坏的评判标准。本文的重点是通过对公司治理和内部审计相关指标的选取，构建公司治理和内部审计相关性研究的实证模型，试图找到内部审计的问题，并且通过从公司治理层面发现内部审计问题存在的原因。然后得出本文的研究结论——通过公司治理层面的完善提高上市公司的内部审计质量，以及对未来的内部审计发展进行展望。通过研究，本文得出以下几点主要结论：第一，公司治理和内部审计之间确实存在一定的相关性。文章通过实证研究证明内部审计质量受法人股比例、独立董事人数、委员会设置、董事长与总经理是否兼任、资产负债率等5个因素的影响。第二，为了促进资本市场的稳健有序发展，实现经济的持续健康发展，必须把健全公司治理结构和完善内部审计有机地结合起来研究，在互动研究中实现二者的可持续发展。本文从股权结构、董事会特征、监事会三个层面提出了改善我国内部审计的现状的措施。但是，由于我国目前对内部审计的相关信息披露比较少，无法获得关于内部审计质量的直接指标，在此选取的审计意见作为内部审计质量的替代指标不如直接指标更有说服力。所以可能会因为样本及因变量指标选取上的问题，导致结论出现偏差。更多还原

【Abstract】 Corporate governance and internal audit are different, but related and promote.The twoare essentially a fiduciary duty system in which the control mechanism.Corporate governancewill inevitably affect the effectiveness of internal audit, internal audit and development ofsound will also give the conditions for the improvement of corporate governance.Salesmanagers to implement the effective internal audit is inseparable from the scientific andreasonable corporate governance structure, company management is the main body that thecompany administers, It is the subject of internal audit.But how to choose and employmanagement scientifically is decided by corporate governance structure, Companymanagement layer is in charge of the production and operation in the enterprises, To decidethe major issues of the enterprises.If the company governance structure is not perfect, thecompany of managers did not establish a effective supervision and incentive mechanism,Corporate governance can not achieve its expected goal, then the company managers also lackthe establishment and improvement of supervision and enthusiasm which internal auditshould have, It makes the company easily issued non-standard audit opinion. Now enterprisethe problems in internal audit and imperfect in corporate governance structure is correlated,they are two existing interactive relation. In the course of business enterprises,they influenceeach other: imperfect corporate governance restrict supervision of internal audit. the missingor not of the internal audit plays an important role in corporate governance, and furtherundermined the corporate governance efficiency effectively.This article analyse listed companies through2009and2010issued non-standard auditopinions (unable to express opinions and reservations) listed companies and similar assets,equity, similar to the same industry with a Stock Exchange.Through the correlation analysisof corporate governance and internal audit in listed company.On related indicators selection ofcorporate governance and internal audit,construct a related empirical model of corporategovernance and internal audit. Try to find the problems of internal audit, and find the causesof the existing problems in internal audit from the corporate governance level. And then Toimprove internal audit quality through the corporate governance in listed companies.Through the research, this paper draws the following conclusions: first, corporate governance and internal audit exists certain correlations. It prove the quality of internalaudit is affected by the legal person shares, the number of independent directors, board, thechairman and general manager concurrently, the rate of assets and liabilities through theempirical study. Second, in order to promote the capital market as healthy and orderly, realizethe sustained and healthy economic development, It must have a sound corporate governancestructure and a perfect internal auditing combination, in the interactive research of the twosustainable development. However, due to less disclose in related information of our currentinternal audit t, It is unable to obtain the relevant internal audit quality direct index, in theselection of the audit opinion as the quality of internal audit of alternative indicators offar-fetched. It may be because the sample and the dependent variable selection problem,leading to conclusions appear deviation.更多还原