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论文编号：	2030
作者编号：	041829
上传时间：	2010/5/18 11:22:47
中文题目：	上市公司内部审计制度与公司治理绩效关系研究
英文题目：	Audit Committee Internal Auditing
指导老师：	程新生
中文关键字：	审计委员会 内部审计 公司治理 内部控制 风险管理
英文关键字：	Audit Committee Internal Auditing Corporate Governance Internal Control Risk Management
中文摘要：	审计委员会作为董事会下设的一个分会，其职责在于完善公司治理，提高内部控制以及风险管理水平，并对上市公司财务信息质量进行有效的监督和控制。内部审计的职责也在于提高公司的公司治理、内部控制以及风险管理水平。两者在目标上具有一定的相似性，这为本文的研究提供了一个很好的契机。 本文使用了规范性和实证性研究相结合的方法，在系统的介绍了审计委员会和内部审计相关内容的基础上，首先对审计委员会与内部审计的关系作了系统的理论分析，认为审计委员会对内部审计主要起监督复核作用，而内部审计是审计委员会最主要和最重要的信息来源。基于两者的相互作用以及两者目标的相似性，本文构建了审计委员会与内部审计关系模型。本文认为，审计委员会和内部审计的同时设立，会使得这一模型很好的发挥作用，从而提高公司的公司治理，内部控制以及风险管理水平。然后，本文从内部审计的独立性角度出发，分析了各审计模式与审计委员会的关系，从理论上认为审计委员会与内部审计董事会领导负责制关系最为融洽。 然后，本文利用了上市公司2002年至2004年三年的数据对同时设立审计委员会与内部审计能提高公司治理、内部控制以及风险管理水平这一结论进行了实证分析，并对得出的结果作了分析。通过实证分析，作者得出了以下结论：同时设立审计委员会与内部审计，能够显著的提高公司的内部控制水平，但对公司治理、风险管理水平影响很小。 最后，本文根据理论和实证分析的结果，得出结论，并提出了一些如何更好的发挥审计委员会与内部审计关系模型作用的建议。
英文摘要：	Audit committee is an embranchment in board of directors, its function is perfecting corporate governance, improving the level of internal control and risk management, and also supervising financial information quality of listed firms. The responsibility of internal auditing is improving the level of corporate governance, internal control and risk management. They are similar in objectives, this gives a good opportunity to my paper to research. In this thesis, the author uses both normative and positive method to introduce the correlative contents of audit committee and internal auditing. Firstly, the author theoretically analyzes the relationship between audit committee and internal auditing, and gives a conclusion that audit committee supervises and checks internal auditing, while the internal auditing is the most important way to support information to audit committee. Base on their commutative action and similar objective, the author designs a model between audit committee and internal auditing. This thesis considers that the simultaneous foundation of audit committee and internal auditing can make this model exert its functions well, then can improve the level of corporate governance, internal control and risk management. Then, base on independence, this thesis analyzes the relationship between each audit pattern and audit committee, and considers that the relationship between audit committee and internal auditing lead by board of directors is the best. Secondly, the author uses 2002-2004 data of public firms to do positive research to prove that the simultaneous foundation of audit committee and internal auditing can improve the level of corporate governance, internal control and risk management, and analyzes the positive research result. Through positive research, the author finds that the simultaneous foundation of audit committee and internal auditing can improve the level of internal control, but impact less on corporate governance and risk management. Lastly, the author draws the conclusion through the above analysis and gives some suggestions about how to exert the model’s function.
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