契约论者认为,企业是由利益相关者组成的一张契约之网。在这一视角下,集团公司被视为一张更复杂的契约之网而存在。委托代理问题的普遍存在对企业内外部监督机制的有效建立提出了要求。由此,内部审计在整个契约之网中占据了一定的地位并在其内部治理机制中扮演了新的角色。文章基于契约理论的视角从研究背景、公司治理与内部审计、内部审计模式的选择以及基于集团公司的探讨四个部分进行阐述。 Contractarians argue that a firm is a network of contracts made up of stakeholders. In this perspective, group companies exist as a more complex network of contracts. The prevalence of the principal-agent problem has put forward requirements for the effective establishment of the internal and external supervision mechanism. As a result, internal audit takes a certain place in the entire contractual network and plays a new role in its internal governance mechanism. From the perspective of contract theory, the article elaborates in four parts: research background, corporate governance and internal audit, the choice of internal audit model and the discussion based on group companies.