Study On National Audit In The Context Of State-owned Enterprises Reform

Under the background of the full implementation of the reform of state-owned enterprises,the process of reform of state-owned enterprises has gradually accelerated.With the issuance of Some Opinions on Deepening the Auditing Supervision of State-owned Enterprises and State-owned Capital and other documents,China's state-owned enterprises have ushered in a new round reform of state-owned enterprises.In the process of the reform of state-owned enterprises,it is easy to cause the problems like the loss of state-owned assets and corruption of state-owned enterprise leaders.Effective supervision of state-owned enterprises has become an important task of national governance.In order to strengthen the supervision and management of state-owned enterprises,the state audit plays a vital role in the supervision system of state-owned enterprises.Therefore,the state audit institutions should firmly grasp the trend of the new round reform of state-owned enterprises,take seriously the problems faced by the state audit institutions under the background of the new round reform of state-owned enterprises,such as the loss of state-owned assets,the risk of overseas state-owned assets safety,undeveloped audit techniques,and understaffing,etc..According to these specific problems,the author tried to figure out the improvement method and specific measures in future audit of state-owned enterprises by state audit institutions,so as to ensure the safety and efficiency of state-owned assets and give full play to the function of state audit as the “immune system” of national economy.This thesis carried out a detailed analysis of loss of state-owned assets,safety of overseas state-owned assets,auditing techniques,auditors allocation and other issues from the perspective of the state audit institutions under the background of state-owned enterprises' comprehensively deepening reform.Besides,this paper offered feasible suggestions to solve these challenges,in order to promote the fulfillment of state audit institutions' audition function and ensure the smooth reform of state-owned enterprises and preservation and appreciation of state-owned assets.This thesis is divided into five parts.The first part briefly summarized the topic selection background,research significance,research methods and article structure.The second part defined the concept of state audit,state-owned assets and state-owned enterprises,briefly introduced the concept of public accountability,and gave an overall introduction of the research status of domestic and overseas state-owned enterprises audit.The third part briefly introduced China's state-owned enterprises and the present audit situation of state-owned enterprises,and sorted out the problems found in the audit field of state-owned enterprises by the state audit institutions.The fourth part and the fifth part are the key parts of this paper.It analyzed the six major challenges encountered in the process of the audit work of state-owned enterprises by the state audit institutions in detail under the background of state-owned enterprises' reform.It analyzed the specific circumstances of each problem in sequence,and put forward some constructive suggestions to solve these problems.Along with the acceleration of state-owned enterprises' comprehensively deepening reform,state-owned enterprises have undergone tremendous changes in system and mechanism,accounting treatment,business process and other aspects,which requires the state audit institutions to further strengthen audit and supervision of state-owned enterprises and effectively guarantee the healthy development of state-owned enterprises and preservation and appreciation of state-owned assets.It plays a vital role in the long-term development of China's economy and society.