The Research Of Preventing Corruption Of State-owned Enterprises Based On Auditing

Since1978, the Eleventh Plenary III, China adopted the reform and opening-up policy,after years of development, expectations, our social, economic, cultural and other fields haveundergone significant changes. However, the rapid development of some negative phenomenaaccompanying born, where corruption is a very serious problem. Effective governancecorruption problem, you can directly reduce economic losses, while beneficial to the stabilityand prosperity of the country’s long-term development strategy. Since the founding of ourcountry continue to improve anti-corruption mechanisms, strengthening of good governance,eighteen more pronounced after the party, continue to intensify anti-corruption efforts toimprove the system for punishing and preventing corruption, dare to strive for the formationof rot, does not rot, do not want to rot mechanism to achieve containment and prevention ofcorruption. Where the audit as an important means of anti-corruption work, can effectivelyprevent and control corruption from the source. From the audit point of view, of greatsignificance to improve the prevention and control of corruption in state-owned enterprises.State-owned enterprises as an important part of the state economy, has a special andimportant role. To some extent, the development of state-owned enterprises to guide the socialand economic development, state-owned enterprises is a pillar of the national economy andthe lifeblood. However, in this critical area, some of these are illegal violations, the report cannot help but see the leaders sacked news, the existence of these phenomena is not conduciveto long-term development of our society, therefore, increase the state-owned enterprisescorruption prevention work force is essential, state-owned enterprises can not be ignoredcorruption prevention.This article from the audit perspective, large state-owned enterprises as the object ofstudy, focusing on the prevention and control as to explore its corruption, in order to find amore suitable state-owned enterprise corruption prevention work methods to effectively curbthe breeding and the spread of corruption, promote reform and development of state-ownedenterprises, more good level to enhance the national economy. This paper is divided into threeparts: introduction, body and conclusion. Introduction The study pointed out the background and significance of this paper describes the current situation at home and abroad to study theproblem, research ideas and research methods, the article proposed innovations andshortcomings. Body part is divided into four chapters. The first chapter is an overview of thestate-owned enterprise corruption and related theories. From the concept of corruption, toanalyze the reasons for inducing corruption, pointing out that the special nature ofstate-owned enterprises and corruption characteristics. The second chapter analyzes theimportance of state-owned enterprises audit corruption prevention work. Chapter III notedthat the current status quo as the threshold under the audit of state-owned large enterprisecorruption prevention work, and to analyze its causes. According to a comprehensive analysisof the fourth chapter, made suggestions concerning auditing. Concluding section summarizesthe basic conclusions of this paper.