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深入推进新一轮国有企业改革和发展,是党的十八大和十八届三中全会作出的重大战略部署。本文在对美国、英国、法国、德国等八国最高审计机关国有企业审计进行比较研究的基础上,归纳提炼各国国有企业审计的特点和经验做法。进而,立足我国当前深化国有企业改革的指导思想和基本原则,提出完善国有企业审计监督制度的七点建议:完善法律法规和制度,明确审计机关对不同形式的国有资本进行审计的权限;以管资本为主线,实现国有资产审计监督全覆盖;分别确定不同功能国有企业的审计目标和重点;突出重点地构建国有企业审计类型体系;对国有企业混合所有制改革全过程实施跟踪审计;加大审计结果公告力度;加强核查社会审计机构出具的国有企业相关审计报告。
To further promote the reform and development of the new round of state-owned enterprises is a major strategic arrangement made by the 18th CPC National Congress and the Third Plenary Session of the 18th CPC Central Committee. Based on the comparative study of state-owned enterprises auditing in eight countries, such as the United States, Britain, France and Germany, this article summarizes the characteristics and experience of auditing state-owned enterprises in various countries. Furthermore, based on the current guiding ideology and basic principle of deepening the reform of state-owned enterprises in our country, this paper puts forward seven suggestions on how to perfect the system of auditing and supervision of state-owned enterprises: perfecting laws, regulations and systems and clarifying the audit authority’s authority to audit different forms of state-owned capital; The main line of capital to achieve full coverage of state-owned assets audit and supervision; respectively, to determine the audit objectives and priorities of different functional state-owned enterprises; highlight the focus on the construction of state-owned enterprise audit type system; the implementation of mixed ownership reform of state-owned enterprises to implement the audit tracking process; Announcement efforts; strengthen verification of social auditing agencies issued by state-owned enterprises audit reports.