Overseas Business Audit Of State Owned Enterprises Based On Synergy And Governance Theory

At present China is in the development transformating and upgrading period of social and economic,facing the new normal economic background,in the process of practicing the "Belt and Road Initiative" development policy in China,many stateowned enterprises start the investment activities and business activities in foreign countries,while the overseas investment management policies and supervision measures are not perfect,resulting in China's state-owned enterprises' investment failure,illegal misappropriation of state assets in the process of going out.As a means of supervision,national audit has an unshirkable duty to guarantee the value of stateowned assets.In 2015,general office of the CPC Central Committee and the State Council issued a notice,in the new period,the main task of the audit is to implement the full coverage of the audit.At the end of 2016,the Audit Commission also proposed that they will increase the overseas investment of state-owned assets overseas audit in 2017.In this paper,through the analysis of relevant theories and literature at home and abroad,this paper summarizes the theoretical research and application status quo of the state-owned enterprises' external audit coordination management,Secondly,the status and characteristics of state-owned enterprises in overseas business are analyzed,the SASAC in 2017 issued regulations for overseas investment of state-owned enterprises are summarized,and the status of state-owned enterprises in overseas business audit are analyzed,pointed out in the audit of state-owned enterprises overseas business in the traditional problem,new requirements for state-owned enterprises overseas business audit with The Belt and Road "background,put forward cooperative audit governance from the perspective of the overseas business of stateowned enterprises.In this view was put forward after the collaborative governance of state-owned enterprises in overseas business audit mode is built,and through the construction of cloud platform to promote the exchange of information between the audit audit power to achieve this audit mode,and finally to CNOOC's overseas investment losses audit as an example,analyze the application of the collaborative governance of state-owned enterprises overseas business audit mode.Based on the above research,this paper makes a detailed analysis of the audit of state-owned enterprises overseas business.The design of the collaborative governance of state-owned enterprises in overseas business audit based on pattern,and gives the realization path of the audit mode,through the collaborative governance of audit mode,comprehensive use of various audit resources,with the establishment of cloud platform audit,the audit process can eliminate information asymmetry,make investment decisions in the audit planning stage to do business overseas,the whole process tracking audit in the implementation stage,the fulfillment in the completion stage appraisal business responsible persons,to ensure that the value of state-owned assets.In addition,this paper also analyzes the current development of state-owned enterprises overseas business difficulties and problems encountered in the collaborative governance of audit,and puts forward improving and deepening the state-owned enterprises in overseas business collaborative governance audit countermeasures and suggestions.