摘要：近年來多起金融危機(jī)和財(cái)政問題的相繼爆發(fā)，使得公司治理問題成為關(guān)注的焦點(diǎn)，國內(nèi)外許多國家都意識到加強(qiáng)公司治理的必要性。為了建立健全的公司治理環(huán)境，我國一直致力于加強(qiáng)公司治理。通過對國外先進(jìn)經(jīng)驗(yàn)的引進(jìn)和學(xué)習(xí)，并結(jié)合我國國情建立適合我國公司治理環(huán)境的內(nèi)部審計(jì)制度。內(nèi)部審計(jì)的產(chǎn)生源于受托責(zé)任關(guān)系，它與公司治理的產(chǎn)生的動因相同。所以隨著公司治理的發(fā)展，公司治理的有關(guān)要素發(fā)生了變化，其對內(nèi)部審計(jì)的需求也相應(yīng)的發(fā)生了變化。

　　　本文主要講述我國公司治理環(huán)境下內(nèi)部審計(jì)存在的問題，并對其分析了存在問題的原因。針對我國公司治理和內(nèi)部審計(jì)的狀況，提出了一系列解決公司治理環(huán)境下的內(nèi)部審計(jì)的建議。通過對這些問題的研究和對其發(fā)展趨勢的設(shè)想，借以實(shí)現(xiàn)內(nèi)部審計(jì)對公司治理的目標(biāo)，實(shí)現(xiàn)企業(yè)的組織目標(biāo)、社會價(jià)值，保障社會的和諧穩(wěn)定發(fā)展，企業(yè)的持續(xù)健康發(fā)展。

關(guān)鍵詞：公司治理 環(huán)境 內(nèi)部審計(jì)

Abstract: In recent years after the outbreak of the financial crisis and financial problems, the problem of corporate governance has become the focus of attention, many domestic and foreign countries are aware of the need to strengthen corporate governance. In order to establish a sound corporate governance environment, China has always been committed to strengthen corporate governance. Through the introduction and study of the advanced experience of foreign countries, and establish a suitable for China's corporate governance environment internal audit system according to the situation of our country. Sources of internal audit in the accountability relationship and corporate governance, it causes the same. So with the development of corporate governance, change the elements of corporate governance, the internal auditing demand also corresponding occurrence change.

　　This paper is mainly about the existence of internal audit governance environment in China under the company's problems, and the analysis of the existing problems. In view of our country company governance and internal audit situation, put forward a series of solving the internal audit on corporate governance environment suggestion. Envisaged by the research on these problems and the development trend, so as to realize the target of internal audit on corporate governance, to achieve organizational goals, social value, social harmony and stable development, the sustained and healthy development of enterprises.　

KeyWords：CorporationGovemanee  Environment  Intemal Auditing