我国内部审计外部化的现实思考

内部审计是因代理问题而产生的,其目的在于降低代理成本、使企业价值最大化,如果内部审计外部化能够降低企业的总体成本,内部审计就有可能外部化。本文分析了内部审计外部化的可能性和合理性,并对我国内部审计和内部审计外部化的发展趋势做了展望,内部审计外部化可以提高内部审计的独立性,可以大大节约企业费用以及是一种社会资源的有效配置,并且有利于企业的自身发展。

Discussion of Turning Inside Auditing into Outside Auditing in China

Inside auditing is brought about by agent activity with the purpose of reducing agent cost and producing maximium interests.If inside auditing can reduce the total cost of an enterprise,it is possible to turn inside auditing into outside auditing.The paper analyses the possibility and rationality of outside auditing.