Research On Investment And Financing Audit Of Provincial State - Owned Enterprises

The state-owned enterprise is the main force of China’s economic development, the reform of state-owned enterprises from contracting early to the shareholding system reform, to set up now to adapt to the modern enterprise system to adapt to the modern socialist market economy. Local state-owned enterprises are often local governments to achieve the related performance appraisal target of an important starting point, is an important force in the development of local economy. However, the development of modern enterprise is to realize the maximization of shareholder wealth maximization of profits, so the state-owned enterprises are often imposed by the government administrative goals and their economic development objectives need, leading to the development achievements of the state-owned enterprises lack of clear evaluation system, fuzzy evaluation index. In order to strengthen the supervision of state-owned enterprises, to conduct an audit of the development of the reform of state-owned enterprises.Focus on audit of state owned enterprises focus on whole enterprise production and management audit, the financial situation of enterprises, internal audit management audit, at present, based on the "security and development and promote the anti-corruption audit ideas and the" three major "starting point, from the provincial state-owned enterprise investment and financing and other major economic decisions of analysis the provincial state-owned enterprise financing problems, combined with the risk oriented audit perspective, to provide new ideas for the audit of major economic issues, provide some suggestions for the provincial state-owned enterprise management for government supervision departments to strengthen management, to make a contribution to promote the reform and development of state-owned enterprise in the field of anti-corruption, from a theoretical point of view.Based on former research based on, summed up the status of state-owned enterprise audit, after the basic concepts and theories of the provincial state-owned enterprises are introduced, and to 2015 Yunnan provincial state-owned enterprise audit framework(i.e. provincial state-owned enterprise audit the whole process of detail: from the selection of audit object, to establish audit objectives, to the specific audit implementation process to audit and corrective feedback. Finally, to the society announced audit results.On the basis of theoretical research, in the form of case, case analysis for the audit organs to carry out special audit of the enterprise S. On the auditing problem in case analysis and elaboration, and puts forward relevant countermeasures and suggestions. In this case to illustrate the current audit provincial state-owned enterprises in the real operation of common problems. In the case of a detailed audit authority operation process of the special audit of S Enterprises: determine the audit goal, plan organization division, determine the audit methods, determine the audit contents and key points of audit, implementation and audit process and suggestions, and for the typical S problem of enterprise audit thinking and analysis.Finally, the problems in the example, gives suggestions, recommendations for national government agencies, and the national audit institutions audit object. Three party interaction, improve the state-owned enterprise audit efficiency, improving the efficiency of the use of state funds. This paper hopes to research the financing audit in state-owned enterprises to play the role of the building.