国有企业改制后政府审计面临的问题与对策研究

Research on Problems and Countermeasures in Government Audit of China's State-owned Enterprises after Restructuring

中文关键词:  政府审计  国有企业  国企改制

英文关键词:government audit  state-owned enterprises(SOEs)  SOEs' restructuring

中文摘要:

      国有企业改制之前,国有企业审计一直是我国政府审计的重要内容之一。在改制前的国有企业中,政府审计发挥着保护国有资产权益和防范国有企业风险等重要作用。随着国企改制,国有企业的政府审计面临四大问题:(1)政府审计在改制后国有企业中继续发挥作用的法律保障不足;(2)政府审计与其他监管机构职能重叠;(3)政府审计与社会审计及企业内部审计的关系难以处理;(4)政府审计与国有企业中非国有股股东关系难以协调。针对上述问题,本文提出了相应对策:(1)明确职能,重点发挥政府审计对其他政府监管部门的再监督作用;(2)加强沟通,与其他政府监管部门通力合作;(3)正确定位,充分利用社会审计和内部审计两大资源;(4)依法审计,树立政府审计的权威性;(5)加强创新,妥善处理与国有企业中非国有股股东的关系。

英文摘要:

      Before the restructuring of state-owned enterprises(SOEs),audit on the SOEs had been one of the important contents in China's government audit,which played very important roles in maintaining the value of state-owned assets and preventing the risk of SOEs.However,during the restructuring process,China's government audit on SOEs faces four main problems:(1) there is no enough legal protection for the government audit to keep playing important roles in the SOEs;(2) government audit overlaps with other supervising organs in functions;(3) it is hard to deal with the relations among government audit,social audit and internal audit;(4) it is hard to coordinate the relations between government audit and other non-state-owned shareholders.To solve the problems mentioned above,this paper figures out five countermeasures:(1) to clarify the function and let government audit play important roles in supervising other supervising organs;(2) to strengthen the communication and coordination with other governmental supervising authorities;(3) to have a right orientation and make full use of the resources of both social audit and internal audit;(4) to proceed the audit strictly by law and establish the authority of government audit;(5) to strengthen the innovation and properly deal with the relations with other non-state-owned shareholders in the SOEs.