【作者】 杨蔚；

【导师】 张巧良；

【作者基本信息】 兰州理工大学 ， 会计学， 2007， 硕士

【摘要】 环境的变迁使投资者不仅关注公司的业绩评价，更关注公司的治理状况，并将其作为最重要的决策因素之一。要提高公司治理质量，就必须从整体上把握公司治理的状况，国际上许多著名机构与组织纷纷建立了公司治理评价体系，协助投资者了解投资对象的公司治理，降低遭受管理者损害的程度，同时也为企业治理的健康发展提供建议。但是，目前关于公司治理评价的研究多侧重于外部视角，主要面向上市公司，不适用于非上市公司，缺少从企业内部进行自我评价的体系；多数针对公司治理结构进行评价，缺乏对公司治理机制进行评价的体系。随着内部审计概念的发展，内部审计的功能也不断扩大，1999年ⅡA对内部审计的最新定义为：一种独立的、客观的确认和咨询活动，旨在增加价值和改善组织运营。它通过应用系统的、规范的方法来评价和改善风险管理、控制和治理程序的有效性，帮助组织实现其目标。新定义将内部审计的发展推进了一个新的更高层次，强调内部审计对公司治理的评价功能。同时内部审计和公司治理有着共同的理论基础一受托责任理论，基于此，本文以提出从内部审计的角度对公司治理进行评价，在吸收和消化国内外公司治理评价研究成果的基础上，深入分析影响公司治理的各个因素，并从治理环境和治理机制两个方面构建了一套公司治理的综合评价体系。这套评价体系的指标参照中国南开治理指数和国际四大注册会计师事务所之一——普华永道提出的内部审计在公司治理中的十四项策略确定，采用层次分析法来确定权重，专家评分法来确定各级指标的评分。评价的主体为内部审计，评价的对象为中国企业。最后，文章通过对一家上市公司和另一家非上市公司的治理状况进行评价来对体系进行实证检验。并针对企业公司治理存在的不完善之处，提出了合理的改进建议，希望对我国企业建立完善有效的公司治理提供一定的参考。更多还原

【Abstract】 With the change of the environment, investors are not only paying attention to the evaluation of the company achievements, but also emphasizing on the condition of corporate governance, which is becoming one of the most important factors of decision-making. In order to enhancing the corporate governance level, the total evaluation must be paid attention to. Many famous international organizations and institutions have built up their evaluation system. These systems are not only contributing for the investors to understand the corporate governance in order to lower the damage from managers; they also can provide the healthy suggestion of corporate governance. But nowadays, the related study on governance evaluation is mostly made from outside, the evaluation objects are mainly listed company, and the evaluation contents are mostly focused on the governance structure, seldom on governance mechanism.With the development of the concept, the function of internal audit also extends continuously. In 1999, the latest definition of IIA is: Internal Auditing is an independent, objective assurance and consulting activity designed to add value and improve an organization’s operations. It helps an organization accomplish its objectives by bringing a systematic, disciplined approach to evaluate and improve the effectiveness of risk management, control, and governance processes. The new definition pushed the development of the internal audit into a lately higher layer, emphasizing the internal audit’s evaluation function to corporate governance. At the same time, internal audit and corporate governance have same theories foundation—the fiduciary responsibility theories. According to these, this paper manages to carry on the evaluation to the company from the angle of the internal audit. On the basis of absorbing and digesting the domestic and international research achievement about the company governance evaluation system, the author has established the total firmament of company governance evaluation system from governance environment and governance mechanism.Finally, in order to carry on the substantial evidence examination to the system, this paper evaluated the corporate governance of two Co., LTD, one listed company and one no-listed company. And we have put in many suggestions to weakness of the companies. We hope this evaluation system can provide some references for our enterprises’ corporate governance.更多还原