我国混合所有制企业资本运营的审计约束体系构建研究

Study on Auditing Constraint System Construction of Capital Operation in China's Mixed Ownership Enterprises

中文关键词:  国有企业  混合所有制  资本运营  审计约束体系

英文关键词:state-owned enterprise  mixed ownership  capital operation  auditing constraint system

中文摘要:

      基于有别于传统国有企业监管体系的混合所有制企业审计监督约束体系构建的视角,对我国混合所有制企业资本运营的审计目标界定、主体责权、客体范畴、功能结构、约束内容和评价系统等审计约束体系构建中的关键问题进行了深入分析,并提出了在审计约束体系中持续发挥各种审计主体的监察与制衡等功能应注意的问题,研究对我国混合所有制企业发展中高效率审计约束体系的尽快建立与完善有所裨益。

英文摘要:

      Based on the perspective of constructing the auditing supervision constraint system in China's mixed ownership enterprise which is different from traditional state-owned enterprises in regulatory system, this paper makes a deep analysis of capital operation in China's mixed ownership enterprises as to the audit objective, responsibilities and rights of subject, scope of object, functional structure, content of constraints, evaluation system, etc. Moreover, it puts forward the problems which should be paid attention to in the auditing constraint system in which various main bodies continuously play their roles of monitoring, checks and balances, etc. This study is helpful to the establishment and perfection of efficient auditing constraint system in China's mixed ownership enterprises. 