The Research On Social Audit Of State-owned Enterprise Assets Reorganization

With the rapid development of the world economy,in the market economy,enterprises in order to achieve long-term goals,improve the level of resource allocation,enhance the overall economic benefit,the way of asset restructuring is playing a huge role.In the post-financial crisis era domestic enterprises,especially state-owned enterprises are thinking about how to manage it to a new height.In this context,asset restructuring has become a new trend to explore new ideas of state-owned enterprise reform,accelerate the strategic reform of state-owned economic structure.In recent years,with the practice of asset restructuring,the audit problem of asset restructuring is still endless.Considering China's recent years of asset restructuring audit work,especially the perspective of social audit work,We've found that there is gap in China's related research results and practical requirements.Therefore,this paper starting from the major restructuring in Sinosteel Tianyuan Technology Co.Ltd.Then introduces the specific plan of the major restructuring in Sinosteel Tianyuan Technology Co.Ltd in detail.Using the financial index analysis method,evaluating the financial capability of Sinosteel Tianyuan Technology Co.Ltd from the ability of debt paying,management,profit,growth and cash flow.This paper analyzes the problems existing in the audit work of Sinosteel Tianyuan Technology Co.Ltd asset reorganization case,and from the perspective of state-owned enterprises put forward the relevant audit strategies and proposals.This paper aims to improve the efficiency of reorganization audit from the perspective of social audit,find out the focus of reorganization audit and the effective audit strategy of state-owned enterprise asset restructuring.