摘要
管理审计是一种基于受托管理责任关系而产生的新的审计类型。公司治理是基于企业内部有关委托代理关系及“内部人控制”等问题而产生的一系列制度安排 ,它由治理结构和治理机制两部分组成。管理审计与公司治理两者密不可分 ,管理审计对于完善公司治理有重要作用 ,管理审计应该成为公司治理机制的重要组成部分。
Management audit is a new type of audit,which is based on mangement responsibility.Corporation governance composed of governing structure and governance mechanism is a series of system arrangement, which is based on principal agent relationship and “insider control”.There exists a close reation between management audit and corporation governance:management audit plays a very important part in perfecting corporation governance and it should become the important component of corporation governance mechanism.
出处
《延安教育学院学报》
2004年第2期26-28,共3页
Journal of Yanan College of Education
关键词
管理审计
公司治理
关系
Management Audit
Corporation Governance
Relationship
