The Research Of State Audit Supervision For Preventing Corruption In State-owned Key Enterprises

For a long time,audit become the first move of pushing anti-corruption because of it's professionalism.And since the 18th session of the National People's Congress,the Central Committee of the Party is stepping up for state-owned key enterprises' tour and supervise,and has exposed some corruption problems.Over the last few tours of state-owned key enterprises,The mentality of "Priority should be given to audit and the tour follow up" has been emerged.Now preventing corruption is one of the heavy responsibility of state audit,So the audit function must be changed from "boosting anti-corruption" to "preventing corruption".For this reason,this article focuses on preventing state-owned key enterprises' corruption from the view of state audit.First,this article uses game theory and corruption prevention theory as it's theoretical foundation,and expounds the meaning of state audit for preventing state-owned key enterprises' corruption.The writer is based on the State Auditing Administration's auditing results announcements of state-owned key enterprises from 2010 to 2016 and state-owned key enterprises' corruptions which has been published,and also describing features and specific forms of state-owned key enterprises.This article analyzes reasons of corruption in state-owned key enterprises,and the key point is the corrupt opportunities in state-owned key enterprises'internal audit and internal control system.Secondly,this article analyzes some present situations and difficulties when state audit directing the internal audit and inspecting the internal control system during preventing state-owned key enterprises'corruptions.At that time,state audit also has some difficulties in monitoring and reporting audit corrective action.Thirdly,the writer is based on the inspection team's report of China National Petroleum Corporation and the CNPC's corruption which has been published,and also describing corruption forms of CNPC.This article summarizes internal control problems in CNPC which "ignorance"phenomena were appeared after analyzing six auditing results announcements of CNPC which were published by Auditing Administration.And this internal control problems correspond to CNPC's specific forms.At last,based on the above research,this article puts forward state audit's countermeasures and suggestions for preventing state-owned key enterprises' corruption.The first one is the state audit should supervise and inspect state-owned key enterprises' internal control.The second one is the state audit should direct state-owned key enterprises' internal audit.The third one is the state audit should enhance the supervision and report of audit corrective action.