Research On Government Auditing Strategy For Preventing Corruption In State-owned Enterprises In B County

Since the reform and development,state-owned enterprises,as the main pillar of the national economy,have made tremendous achievements and promoted the rapid development of the national economy.However,the problem of corruption in state-owned enterprises is also constantly highlighted,and corruption of state-owned enterprises,especially executives of state-owned enterprises,is frequent.The core of anti-corruption system construction is to build a system of punishment and prevention of corruption.As a kind of power supervision mechanism,government audit plays a fundamental role in the system of preventing corruption in state-owned enterprises.Audit occurs because of the occurrence of entrusted economic responsibility,which is characterized by a statutory audit with authority.Audited units and relevant personnel must implement audit decisions made by audit institutions.However,there are some problems in the process of preventing corruption,such as insufficient independence,insufficient scope of audit reports and insufficient deterrent to corruption.In order to solve these problems better,government audit should strengthen the audit strategy of preventing corruption,actively explore the reform of audit system in China,and improve the independence of audit.This paper takes the prevention of corruption in state-owned enterprises as the research object,and discusses it through three parts and six chapters,using the methods of literature reading,data analysis and experience reference.The first part is the preamble,which mainly introduces the research background,research status and significance of the article;the second part is the text,which is divided into four chapters,the second chapter is the corruption of state-owned enterprises and government audit;the third chapter is the problems and reasons of the strategy of preventing corruption of state-owned enterprises in County B.The fourth chapter is to improve the government audit strategy to prevent corruption in state-owned enterprises.The fifth chapter realizes the safeguard measures of the government audit's corruption prevention strategy.The sixth chapter of the third part is the conclusion and outlook,in order to explore the role of the government audit strategy in preventing the corruption of state-owned enterprises.Through the study of the strategy of preventing the corruption of state-owned enterprises through the government audit of county B,the problems and reasons of the strategy of preventing corruption of state-owned enterprises by government audit are analyzed.This paper holds that government auditing can only strengthen audit supervision by reforming government auditing mode and auditing system,improving government auditing system,strengthening the independence of government auditing,realizing auditing in different places,highlighting the auditing of economic responsibility of key areas,key departments,key funds and leading cadres,and promoting the government.The combination of auditing and information technology can give full play to its anti-corruption function and effectively prevent the occurrence of corruption in state-owned enterprises.