A Research On Government Audit To State-owned AMC's NPA

China's central government has repeatedly stressed that one of the important tasks is paying special attention to the reform of financial system,the current systemic risk is overall under control,but the risk of bad assets,debt default,accumulation of shadow Banks,the Internet financial risk is on a high alert.According to the China banking regulatory commission(CBRC)banking operation in2016,Banks non-performing loan balance of 1.5123 trillion yuan,commercial Banks non-performing loan ratio of 1.74%.And domestic commercial bank non-performing assets disposition is mostly through the transfer of batch disposition to the state-owned assets management company.It is necessary to implement audit supervision.This paper studies the overall situation of non-performing assets in our country,analyzed the impact of non-performing assets of financial risk,Analysis of the current related field audit present situation,the problems existing in the audit,finally puts forward some Suggestions of audit supervision.This article main research method is statistical analysis,comparative analysis,historical analysis.Through the above analysis,the NPA is closely related to financial risk,the risk of non-performing assets will affect the systemic financial risk.This article will also reiterated the connotation of national audit,put forward in the new situation,the national audit can continue to play a positive role in the field controlling financial risks.The bad assets audit faces three problems or challenges:the low frequency of audit,the insufficient of audit scope,the challenges of audit timeliness.According to three problems,this paper puts forward three countermeasures: to strengthen the construction of audit institutionalization,to implement full audit,to improve efficiency of audit.There are two innovation points in this paper: first,the financial sector of the non-performing assets measure is defined;Secondly,from the perspective of national audit supervision on how to prevent and control the risk caused by bad assets targeted countermeasures are put forward.