Research On State-owned Capital Audit Under New System Of State-owned Assets Supervision

In the process of deepening the reform of China's economy,the reform of state-owned enterprises has also entered into the deep water area and the crucial period.At present,the state-owned assets reform supervision and management system is divided into two levels and three categories.In this framework,the state-owned assets management strategy,the layout of the tube,the major management system,and on behalf of the investment operations company shareholders major decisions,the equivalent of state-owned assets management of major decision-making institutions;state-owned capital investment operating companies and subordinate mixed ownership enterprises State-owned assets management of the implementing agencies;national audit representative of the ultimate ownership of the audit,the equivalent of state-owned assets supervision institutions.Decision-making power,executive power and supervision at the national level to achieve governance checks and balances.Therefore,in the process of state-owned enterprise reform,the national audit is the supervision of state-owned capital management and state-owned capital supervision,is an important governance tool and mechanism of state-owned assets supervision.Its basis,not only relying on the ultimate ownership of the separation of the right to monitor,but also China's "Constitution" on the audit supervision system requirements.However,based on the current state-owned assets management system reform in the background,both for state-owned enterprises or state-owned capital investment operations,the state audit did not timely update and revise the audit norms for state-owned capital.Practice is always to promote the development of theory,theory can better guide practice.This paper combines the reform of state-owned enterprises,the reform of state-owned assets supervision and management system,the analysis of state-owned capital and state audit,and the reform of state-owned enterprises as the starting point,the principal-agent theory And the theory of capital preservation as the support,and fully absorb and absorb the existing theoretical research results,the use of literature research,normative research,statistical analysis and other research methods,the concept of state-owned capital,national audit and state-owned capital audit,state The meaning of the reform of asset management system and make a summary,to clarify the relationship between state-owned assets and state-owned assets and state-owned enterprises.This paper puts forward the requirements of the state audit in the form of auditing organization,the audit method,the scope of audit,the main contents and so on,relying on the supervision and management of state-owned assets in China,and the state-owned assets management in the state-owned capital audit,Yearbook,classification collecting and collating Chinese audit Yearbook data,and analysis of the aspects of the national audit Office audit report released by state-owned enterprises,quantity,quality,etc.,to two state-owned assets management system to the limits,the state capital audit history divided into initial exploration,improve,further development of the three stages,citing analyzes the main characteristics of each stage,points out the status of state-owned capital audit currently,there are audit system is not perfect,low coverage of the audit,the audit team personnel structure is irrational,the state-owned audit of overseas assets and other issues are not taken seriously,cannot meet the needs of state-owned enterprise reform and the reform of state-owned assets supervision and management,to achieve national capital security,state-owned assets to improve the audit of state-owned capital in the audit system and improve the state capital,innovation audit methodology Cover rate,improve audit results announcement mechanism,strengthen the capital of state-owned audit team building,establish terms of foreign assets regular audit system to provide a more detailed proposal and I hope in the proposed feasible,but also provide a reference for the audit and supervision of state-owned capital.