国有企业审计法律制度研究

发布时间：2018-08-20 17:46

【摘要】：国有企业作为国有经济的载体,除了促进经济稳定发展外,还有促进社会公平这一特殊作用。如何正常有效地发挥国有企业的重要作用,需要国家通过一种有效的监督方式来保证,即通过审计来实现。本文从国有企业审计入手,在法律制度层面上进行研究,期待完善国有企业审计监督法律制度。全文共由三个部分构成,第一部分通过定义归纳国有企业的性质,政策定位来彰显出国有企业的重要性。目前我国处在经济转轨过程中,经济实体多,经济成份复杂,国有资产流失严重,国有投资效益不高。对此,如果没有一个好的监督方式来促进国有企业的运营管理,后果就会很严重。而本文论证角度是从审计监督方式出发,若离开了审计监督,我国的国有企业及经济运行将处于无序的状态。因此,如何通过审计来监督国有企业更好地承担起本应承担的经济任务和社会责任,以及对其如何建立完善审计监督体制是后文研究的一个主要课题。然后,比较分析研究了我国国有企业审计法律制度的现状,提出了存在的问题。当前国家法律制度规定的审计范围过大,审计力量与国有企业数量对比悬殊;内部审计法律门类众多,制定口径不统一,内部审计主体独立性欠缺;外部审计法律制度不够规范,没有充分发挥外部审计的优势。最后,从我国国有企业审计的立法理念和法律制度以及配套措施等几个方面着手,提出了完善我国国有企业审计监督法律制度的建议。
[Abstract]:As the carrier of state-owned economy, state-owned enterprises not only promote the steady development of economy, but also promote social equity. How to give full play to the important role of state-owned enterprises normally and effectively requires the country to guarantee by an effective way of supervision, that is, through audit. This paper starts with the auditing of state-owned enterprises, studies on the legal system, and looks forward to perfecting the legal system of audit supervision of state-owned enterprises. This paper is composed of three parts. The first part is the definition of the nature of state-owned enterprises, policy positioning to highlight the importance of state-owned enterprises. At present, our country is in the process of economic transition, with many economic entities, complicated economic components, serious loss of state-owned assets and low benefit of state-owned investment. In this regard, if there is no good supervision to promote the operation and management of state-owned enterprises, the consequences will be very serious. From the angle of audit supervision, if we leave the audit supervision, our state-owned enterprises and economic operation will be in a state of disorder. Therefore, how to supervise the state-owned enterprises through auditing to better assume the economic tasks and social responsibilities, and how to establish and improve the audit supervision system is a major topic of later research. Then, the present situation of auditing legal system of state-owned enterprises in China is analyzed and the existing problems are put forward. At present, the audit scope stipulated by the national legal system is too large, and the audit power is contrasted with the number of state-owned enterprises, the internal audit legal category is numerous, the formulation is not uniform, and the independence of the internal audit subject is lacking. The legal system of external audit is not standard enough, and the advantage of external audit has not been brought into full play. Finally, the author puts forward some suggestions on how to perfect the legal system of auditing supervision of state-owned enterprises from the aspects of legislative idea, legal system and supporting measures of auditing of state-owned enterprises.
【学位授予单位】：重庆大学
【学位级别】：硕士
【学位授予年份】：2010
【分类号】：D922.27;F239.4

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