摘要
在新一轮国企改革中,存在防范国有资产流失风险、维护国有股东权益、评价国有企业非经济性发展绩效等问题。当前国有企业审计内容和多维审计目标主要通过国有企业领导人员经济责任审计实现,离审计监督全覆盖的要求还有一定距离。深化国有企业审计,应该重点评价国企改革政策措施的完善程度和实施效果、国有企业实现功能性和政策性发展目标的绩效、国资委履行出资人监管职责和企业领导人员履行经济责任的绩效;应该坚持以经济责任审计为主体审计类型,围绕企业领导人员经济责任和企业重大经济决策精选审计内容,同时以审计调查和审计质量核查等审计形式分担国有企业审计的宏观审计目标;应该畅通审计成果的各种利用渠道。
In the new round reform of state-owned enterprises（ SOEs）, several issues should be taken into considera- tion ： how to prevent the loss of state-owned assets, how to safeguard the state-owned shareholders＇ interest, how to e- valuate non-economic performance of SOEs. At the present stage, the abundant audit contents and the multidimen- sional audit objectives are mainly achieved by means of the accountability audit of SOE leaders, leaving the audit objective of the full coverage of SOEs unrealized. For deepening the audit of SOEs, we should lay emphasis on evalu- ating the perfection degree together with the implementation effect of the SOEs＇ reform policies, the performance of SOEs＇ functional and policy targets, the performance of SASAC＇ s fulfiling supervision along with SOE leaders＇ ful- filing accountability. We should persist in regarding the accountability audit as the main audit type, selecting the au- dit contents centering upon the accountability of SOE leaders and major economic decisions of SOEs. Meanwhile, we also should share the macro audit goal of SOEs in form of audit survey and audit quality check. Additionally, the au- dit results should be shared among all institutions.
出处
《审计研究》
CSSCI
北大核心
2015年第2期36-41,共6页
Auditing Research
基金
中国审计学会与审计署济南特派办理论研究会合作研究课题“深化国有企业审计”的阶段性研究成果
关键词
国有企业
深化改革
国家审计
state-owned enterprises, deepening reform, national audit
