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建立和完善公司治理结构是当前我国深化国有企业改革、建立现代企业制度的一项重要任务。其成功与否,在很大程度上取决于能否设计出一整套制度来对其进行规范和制约。审计作为公司治理的一种重要制度安排,其自身的独立性能否得以实现和保持,又成为重中之重。公司治理与审计价值耦合,对于形成有效的公司治理,实现公司治理的目标具有十分重要的意义。
Establishing and perfecting corporate governance structure is an important task for our country in deepening the reform of state-owned enterprises and establishing a modern enterprise system. Its success or failure, to a large extent depends on the ability to design a set of systems to regulate and restrict them. As an important institutional arrangement of corporate governance, auditing has become its top priority if its own independence can be realized and maintained. The coupling of corporate governance and audit value is of great significance to the formation of an effective corporate governance and the goal of corporate governance.