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所有权与经营权的分离,产生了受托责任,审计是随着受托责任的产生而产生的。上市公司的所有者——股东,一般是不直接参与公司的经营管理活动的,只是通过股东大会行使表决权来参与管理。股东大会是上市公司的最高权力机构,向股东负责。上市公司实行董事会领导下的经理负责制,负责公司的日常经营管理事务。这种财产所有者、管理者、经营者的经济关系,存在着委托与受托关系,从而产生了受托责任。受托者必须执行上市公司的章程,维护委托者和公司的正当权益。这就需要设置内部审计机构,对受托人是否存在不忠不法于公司的行为实施经济监督。所谓不忠即应为而不为,所谓不法即不应为而为之。受托人对公司的经营管理活动,迫切的需要建立权力制衡、经营制约机制,这是客观上存在的经济关系所决定的,也是无数经验教训所“赐予”的。上市公司对其经营部门和所属企业,一般都实行了经营承包、目标管理等形式的经营责任制。这对经营者而
The separation of ownership and management rights results in a fiduciary responsibility, and the audit arises as a result of fiduciary duties. The owners of listed companies - shareholders, are generally not directly involved in the company’s management activities, but by voting at general meetings to participate in the management. Shareholders’ General Meeting is the highest authority of a listed company and is accountable to the shareholders. The listed company implements the manager responsibility system under the leadership of the board of directors and is responsible for the daily operation and management of the company. The economic relations between owners, managers and managers of such properties have the entrustment and fiduciary relationship with them, thus resulting in a fiduciary responsibility. The trustee must implement the constitution of the listed company and safeguard the legitimate rights and interests of the client and the company. This requires the establishment of an internal audit agency to assess whether the trustee is unfaithful or unfairly supervise the conduct of the company. The so-called infidelity should be not, the so-called illegal means that should not be done. Trustees of the company’s management activities, the urgent need to establish checks and balances of power, operating constraints mechanism, which is the objective existence of the economic relations of the decision, but also countless lessons learned “given.” Listed companies to their operating departments and affiliated enterprises, generally have implemented a management contract, the goal of management and other forms of management responsibility system. This is for operators