随着社会主义经济的发展,国有企业尤其是中央企业经济规模逐渐壮大,出现了百亿、千亿规模的大型企业集团。在不断完善公司治理结构、加强企业自身管理的前提下,审计监督的作用日益突出且被国资监管机构和国家层面所重视。近来,国家审计署加强了央企领导人的经济责任审计也说明了这一点。 With the development of the socialist economy, the economic scale of state-owned enterprises, especially central enterprises, has gradually grown, and large-scale enterprise groups with scales of 10 billion to 100 billion have emerged. Under the premise of constantly improving the corporate governance structure and strengthening the company’s own management, the role of audit supervision has become increasingly prominent and has been valued by state-owned asset regulatory agencies and the national level. Recently, the National Audit Office has strengthened the audit of the economic responsibility of the leaders of state-owned enterprises.