国有企业审计监督体系构建研究

在我国现行国有资产管理体制下,国有企业不仅要接受国有资产监管体系内部多种形式的监督,而且还要同时接受政府审计、社会审计和内部审计的监督。由于各种审计主体职责重复、各自为政,在导致审计资源严重浪费的同时,还造成许多国有企业长期缺乏有效的审计监督。本文从我国国有资产监管体系的现行架构出发,对政府审计、社会审计、内部审计及其他多种审计主体的分工与配合问题进行了研究,为国有企业建立合理有效的审计监督体系提供参考。

The Choosing of Audit Executants of the Enterprises Possessing State Assets

Under the current State Assets Supervising System in China,the state-owed enterprises are supervised not only by the government auditing, Certified Public Accountant (CPA)or Business Internal Auditing, but also by many supervise forces from an interior overseeing system on the State Assets. Due to the duplication of audit functions, and each executants are engaged in their audit business in their own way, all of that would be resulted in not only a serious waste of audit resource,but also lack of efficient supervise over the state-owed enterprises from a long-run view. This paper carries out a systemic research on the problem that related to division of labor for each audit executants and cooperation or coordination with others, such as government auditing, CPA, internal auditing and other audit executants, based on the current organization construction of supervising system for the State Assets in our country, for a purpose to provide some references of the construction of effective and reasonable auditing organization for the state-owned enterprises