發(fā)布時(shí)間：2018-11-07 12:58

【摘要】：文章從審計(jì)收費(fèi)的視角研究了內(nèi)部審計(jì)機(jī)構(gòu)的不同隸屬模式對(duì)公司治理績(jī)效的影響。結(jié)果發(fā)現(xiàn),內(nèi)部審計(jì)機(jī)構(gòu)隸屬董事會(huì)模式和隸屬總經(jīng)理模式具有明顯的公司治理績(jī)效,且隸屬董事會(huì)模式的公司治理績(jī)效好于隸屬總經(jīng)理模式,從而也間接說(shuō)明:中國(guó)證監(jiān)會(huì)和深圳交易所要求上市公司設(shè)立內(nèi)部審計(jì)機(jī)構(gòu)并直接對(duì)董事會(huì)負(fù)責(zé)的規(guī)定具有一定的現(xiàn)實(shí)依據(jù)。
[Abstract]:From the perspective of audit fees, this paper studies the influence of different subordinate modes of internal audit institutions on corporate governance performance. The results show that the internal audit institutions belong to the board of directors model and the subordinate general manager model has obvious corporate governance performance, and the corporate governance performance of the affiliated board of directors model is better than that of the subordinate general manager model. It is also indirectly explained that the regulation that CSRC and Shenzhen Stock Exchange require listed companies to set up internal audit institutions and be directly responsible to the board of directors has certain realistic basis.
【作者單位】： 重慶大學(xué)經(jīng)濟(jì)與工商管理學(xué)院;
【分類號(hào)】：F239.45

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本文編號(hào)：2316439