财经论丛
財經論叢
재경론총
Collected Essays On Finance and Economics
2012年
6期
72~79
,共null页
上市公司 内部审计 博弈 公司治理
上市公司 內部審計 博弈 公司治理
상시공사 내부심계 박혁 공사치리
listed companies; internal audit; game; corporate governance
本文引入博弈论对上市公司内部审计监督过程进行分析,探索阻碍内部审计发挥作用的因素,在借鉴国外内部审计先进理念的基础上,提出了相关建议,以利于强化内部审计对于内部控制的评价职能,保证公司资产的安全性,帮助上市公司在追求业绩的过程中规避有关风险,确保内部审计作用的充分发挥。
本文引入博弈論對上市公司內部審計鑑督過程進行分析,探索阻礙內部審計髮揮作用的因素,在藉鑒國外內部審計先進理唸的基礎上,提齣瞭相關建議,以利于彊化內部審計對于內部控製的評價職能,保證公司資產的安全性,幫助上市公司在追求業績的過程中規避有關風險,確保內部審計作用的充分髮揮。
본문인입박혁론대상시공사내부심계감독과정진행분석,탐색조애내부심계발휘작용적인소,재차감국외내부심계선진이념적기출상,제출료상관건의,이리우강화내부심계대우내부공제적평개직능,보증공사자산적안전성,방조상시공사재추구업적적과정중규피유관풍험,학보내부심계작용적충분발휘。
The internal audit agency is set up within the company due to the company's needs with the role of supervision and control department. It' s an important part in the modern enterprise system. For a long time, internal audit and supervision have played its due role for a variety of reasons. Based on game theory, this paper conducts a comprehensive analysis of listed companies internal audit oversight process, explores the factors hinder the internal audit role on the basis of foreign advanced internal audit concept and puts forward some relevant recommendations in order to strengthen the internal audit functions of the internal control evaluation, to ensure the security of the assets of the company, to circumvent the risks in the pursuit of performance to help listed companies, as well as to ensure that the internal audit function properly.