摘要
文章论述了内部审计与公司治理在公司的监督机制与制衡机制之间的相互促进、相互制约的关系,对内部审计在公司治理中的现状进行了分析,提出了完善内部审计、强化公司治理的具体措施。
This article discussed the the close relation between supervision and balance system in the process of company management and internal auditing,and analyzed the current situation of internal auditing in company management and presented some specific improvements in internal auditing and company management.
作者
谢晓芳
XIE Xiao-fang （Zhengzhou Institute of Aeronautical Industry Management; Zhengzhou 450015; China）;
关键词
内部审计
公司治理
监督机制
internal auditing
company management
supervision system
