Analysis And Auditing Countermeasures Of The Current Illegal Tender In Central Enterprises

Tendering and bidding system plays an important role nowadays,like reducing the procurement cost of enterprises and optmizing the allocation of social resources. Ho we ver,the audit result announcements issued by The Audit Commissison in recent years show that illegal tender activities widely exist in central enterprises; Some employees in them accept bribe and break the law in tender activities,which results in serious consequences such as the loss of state assets.Even more,this problem is becoming more and more popular.Therefore,the writer does some research about this problem in the perspective of audit.First of all,this article discusses the meaning of this research,and define the basic concepts mentioned in the article.Meanwhile,the writer reviewed the research about illegal tender activities and audit corrective actions did by scholars at home and abroad.Then the writer pointed out the blank in them.Secondly,with all the audit announcements about central enterprises in 2010-2015 as samples,the writer analyses the situation of the illegal tender activities in central enterprises,then describes the situation of illegal tender activities in China National Petroleum Corporation in details.Also,the writer summarizes the reasons why The Audit Commission and the internal auditing department could not play effective roles in this problem.At last,the writer gives some advices on improving the auditing situation in this case.Again,the writer discusses how The Audit Commissison and internal audit apartment should corporate in different tendering activities of central enterprises.then,based on the processes of tender activities and the main kinds of illegal tender actions,the writer proposes the audit points,then points out how to audit in three ways.While, in order to solve the problem once and for all,the writer proposes five audit countermeasures:Establish the central enterprises audit rectification joint mechanism;establish an effective communication mechanism between government audit and internal audit;improve the audit announcement system;Make the subject and standard of audit rectification checking work clear and make the audit rectification responsibility clear.At last, in order to make audit more helpful in solving this problem,the writer proposes some advices about perfecting the relevant laws or regulations and trimming the corporate governance structure of the central enterprises.