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Audit And Supervision Of State-owned Enterprises Reform In The Wto Environment

Posted on:2004-03-08Degree:MasterType:Thesis
Country:ChinaCandidate:S X YuFull Text:PDF
GTID:2206360122960812Subject:Business Administration
Abstract/Summary:PDF Full Text Request
In recent years, the reform of the economic system and the state-owned business enterprise are changing continuously, particularly China is affiliated to WTO. Chinese state-owned business enterprise auditing environment is changing largely, which certainly requires the auditing theory and methods of state-owned business enterprise to change in order to adapt the new environment.The paper discusses the status quo of the state-owned business enterprise auditing, studies the auditing theory and methods of state-owned business enterprise systematically. The full is divided into five parts. The first part briefly introduces the status quo of our country state-owned business enterprise auditing and other countries enterprise auditing so that we can draw some lessons from them. The second and the third part summarizes the universal and incidental problems during the state- owned business enterprise reform and enterprise management after being an affiliation of WTO, then analyzes business enterprise exterior environment, the method of getting out of line, and so on. The conclusion drawn is the reform of the state-owned business enterprise is necessary and urgent. The fourth part summarizes the characteristic of the state- owned business enterprise auditing after China is affiliated to WTO, and how to establish the state-owned business enterprise audit the direct the system, And discusses the strategy of the state-owned business enterprise auditing reform from concepts, management system, technique method and auditing contents etc and discuss the means to realize. The fifth part summarizes the full.On all accounts , the first task we need to do is to turn the table the monopoly of the government auditing institution in the state-owned business enterprise auditing, constructs the auditing system constitute of the government audit, society audit and internal audit; the next we need to do is to undertake the information system auditing with the support of the network auditing and real time auditing, undertake the economic obligations auditing and performance auditing on the base of finance receipt and expenditure auditing; the final mission is to harmonize with the international auditing conventions.
Keywords/Search Tags:state-owned business enterprise, Audit, Reform
PDF Full Text Request
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