Research On Government Auditing And Anti-corruption Of State-owned Enterprises

Auditing state-owned enterprises and state-owned capital according to law,protecting the safety of state-owned property and promoting the appreciation of state-owned assets are its basic functions.Corruption relates to the party and the country's future and fate,do a good job in the cultivation of clean government is the foundation of national harmony and stability,as a result,the government audit institutions must be in the cultivation of clean government as the national supervision and management of system in the function of the anti-corruption.We urgently need to discuss the problems and causes of government audit in curbing corruption in state-owned enterprises and provide countermeasures and Suggestions for improving the anti-corruption function of government audit.This paper is divided into seven parts.The first part is the introduction.This paper mainly elaborates on the background of topic selection and research significance.The second part is theoretical analysis.This paper analyzes the important theoretical basis and basic basis of government audit and anti-corruption of state-owned enterprises.The third part analyzes the function and path of government audit in the anti-corruption of state-owned enterprises.The fourth part analyzes the problems and causes of government audit in the anti-corruption of state-owned enterprises.The fifth part is case analysis,this paper selects three corruption cases of state-owned enterprises,analyzes which anti-corruption functions,paths and problems the government audit has played in the cases.The sixth part is countermeasures and Suggestions.Suggestions and countermeasures are put forward to improve the effectiveness of government audit anti-corruption at macro and micro level.There are many defects and shortcomings in this study.The inhibitory effect of soe corruption is governmental audit should be measured data is very difficult,and corruption itself is hard to through the data measured,so this article only by studying theory knowledge,and the case analysis of government audit restrain soe corruption is not well scientific problems;In addition,the scope and depth of the study on anti-corruption of state-owned enterprises has not been classified according to the size or nature of enterprises,and the research process and results have yet to be strengthened.