【作者】 姜猛；

【导师】 赵喜仓；

【作者基本信息】 江苏大学 ， 会计学， 2005， 硕士

【摘要】 上市公司具有相对完善公司治理结构以及涉及较多利益团体的特点,但近年来上市公司频频暴露出公司舞弊事件,上市公司内部治理成为人们关注的焦点。作为公司治理结构和内部控制体系的重要组成部分——上市公司内部审计在公司监督和管理上发挥举足轻重的作用。然而,由于我国上市公司内部审计在职能安排、机构设置、人员要求和法律法规制定上大多机械式地照搬西方已有理念和做法,没有从我国实际出发,给内部审计工作开展和职能的发挥造成困难。如何提高上市公司内部审计的质量,已成为实践提出的现实而迫切的课题,具有重要理论研究和实际应用价值。 本研究以经济学、现代会计学、审计学等理论为指导,汲取国内外内部审计研究的前沿成果,采用规范分析与实证分析相结合的方法,以我国上市公司内部审计的现状、问题及对策分析为主线,从分析我国上市公司内部审计存在必要性入手,探讨了内部审计的含义、本质、依据、技术和职能,全面系统地剖析了我国上市公可内部审计的发展状况、存在问题及其成因和对策。研究认为,目前我国上市公司内部审计存在着工作缺乏权威和独立性、管理高层重视不够、从业人员素质不高、监事会和审计委员会及其内部审计职责相近甚至重叠等问题,集中表现为上市公司内部审计工作低下。对此,通过对英美治理模式和大陆治理模式的分析,以及对我国上市公司股本结构的纵向比较及股权集中度的国际横向比较分析,认更多还原

【Abstract】 Listed companies are playing more and more important role in our economic life. They own a lot of characters, such as perfectly controlling mechanism ,many interest groups. But recent few years some listed companies were often discovered fraudulent practices. So the controlling mechanism of listed company is being paid more attention. As a significant portion of the mechanism, internal audit is crucial for internal controls. But internal audit in our companies almost borrows lessions from foreign advanced theories, which give much difficulty to carry on its own effects. So how to strengthen quality of internal audit about listed company becomes an urgent and realistic course, which has a great and practical valuation.On the base of the economics, modern accounting, and audit, this paper discusses the concept, essence, regulation, technology and function about internal audit by using of previous achievements and the normal analysis and demonstration analysis methods. Then, actuality, issues and countermeasure of internal audit about our listed company are researched, starting with the necessity of internal audit. Being short of authority and independence, the internal audit of listed company is not being paid enough attention and has inferior stuff, which causes low efficiency of internal audit. So by compared with the American andEngland control mechanics and mainland control mechanics and applying stock concentration and comparison of the vertical, horizontal direction, the organization of internal audit should be set up detached national company from private company. The internal audit of national company should be subject to board of supervisors, and the private company should be subject to audit committee. By the new definition of it, the internal audit agency can maintain the independence and authority. At the same time, applying the most advanced methods, raising the level of stuff, establishing the perfect rules and so on, the quality of internal audit about our listed company should be raised.更多还原