政府审计在国有企业改革中的职能弱化及其修正和创新

发布时间：2018-04-27 05:30

本文选题：政府审计 + 国有企业改革　；参考：《审计研究》2007年02期

【摘要】：笔者在对国有企业改革典型案例分析时发现,在国有企业改革中,国有资产流失与国有资产监管不力有关,作为国家经济监督职能的组成部分,由于政府审计在国有企业改革中职能弱化,因而没能有效地运行其特有的监督制衡机制。笔者认为,政府审计应当修正其职能缺陷并进行职能创新:在国有企业改革中,政府审计强化政府审计监督机制;以风险为导向,对国有企业改革风险进行预警防范;对国有企业改制过程及改制企业经营中的会计信息失真问题进行真实性审计;强化对改制后企业的国有资产运营效果的审计监督;对国有控股企业应进一步强化经济责任审计。
[Abstract]:In the analysis of typical cases of state-owned enterprise reform, the author finds that, in the reform of state-owned enterprises, the loss of state-owned assets is related to the weak supervision of state-owned assets, which is a part of the national economic supervision function. Due to the weakening of the function of government audit in the reform of state-owned enterprises, it can not effectively run its special supervision and check-and-balance mechanism. The author thinks that the government audit should correct its function defect and carry on the function innovation: in the state-owned enterprise reform, the government audit strengthens the government audit supervision mechanism, takes the risk as the direction, carries on the early warning guard to the state-owned enterprise reform risk; It is necessary to audit the process of reform of state-owned enterprises and the distortion of accounting information in the process of reform of state-owned enterprises, strengthen the audit supervision of the operation effect of state-owned assets after the reform, and further strengthen the audit of economic responsibility for state-owned holding enterprises.
【作者单位】：
【基金】：国家社科基金资助项目:“国有企业制度创新与管理创新:黑龙江省老工业基地改造中企业治理与管理问题研究”(05BJY047)。
【分类号】：F239.4;F276.1

【共引文献】