| 上市公司内部审计模式及其选择 |
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| 引用本文： | 段琦,;袁福盛.上市公司内部审计模式及其选择[J].荆州师范学院学报,2008(4):92-95. |
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| 作者姓名： | 段琦 ;袁福盛 |
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| 作者单位： | [1]塔里木油田分公司审计处,新疆库尔勒841000; [2]塔里木油田分公司企管与法规处,新疆库尔勒841000 |
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| 摘 要： | 上市公司内部审计的重要性体现在，为上市公司履行守钶责任提供保障；可以协助上市公司完善风险管理，减小上市公司风险；可以协助上市公司完善治理结构；是促进管理，提高效益的推动力量。在选择上市公司内部审计模式时，应分别从公司性质、公司治理体系和公司管理水平上进行考虑。
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| 关 键 词： | 上市公司 内部审计 模式 |
The Characteristics and Pattern of Internal Auditing of Listed Companies and Its Choice |
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| Institution: | DUAN Qi YUAN Fu-sheng (1 Department of Payroll and Welfare, Tarim Oilfield Company, Kuerle Xinjiang 841000; 2Department of Management and Law, Tarim Oilfield Company, Kuerle Xinjiang 841000) |
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| Abstract: | Internal auditing of listed companies can advance them to fulfill their responsibility and help them perfect risk management and structure. It is a strong impetus to enterprise interest. The nature, management system and level of companies should be taken considering in when choosing the pattern of internal auditing of listed companies. |
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| Keywords: | listed company internal auditing pattern |
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