WTO环境下国有企业审计监督改革的研究

发布时间：2018-09-03 13:36

【摘要】： 近年来，经济体制转变和国有企业改革不断深入，尤其是加入WTO，我国国有企业审计环境正在发生深刻变化，这势必要求国有企业审计监督理论和方法变革以适应新形势。论文分析了我国国有企业审计监督现状，对国有企业审计监督理论和方法的改革进行深入系统研究。全文共分五部分，第一部分简要介绍我国国有企业审计监督的现状和世界各国国有企业监督情况以及对我国的借鉴。第二、三部分总结了加入WTO后我国国有企业改制过程中以及经营管理过程中出现的带有普遍性、倾向性问题，并从企业外部环境、违纪手段的变化等方面论证国有企业审计监督改革势在必行。第四部分研究了国有企业审计监督呈现出的新特点、如何建立国有企业审计监督体系，并从审计体制、审计技术方法和审计内容等方面论述国有企业审计监督改革的策略及实现措施。第五部分对全文进行总结。总的观点是：关于我国国有企业审计监督，首先，在立法型审计体制下，应打破国家审计机关对国有企业审计的垄断局面，建设由国家审计、社会审计、内部审计组成的审计监督体系，其次，以网络审计、远程实时审计为依托，积极有效地开展信息系统审计，以财务收支审计为基础，，开展经济责任审计和绩效审计，最终实现与国际接轨。
[Abstract]:In recent years, the transformation of economic system and the reform of state-owned enterprises are deepening, especially the auditing environment of state-owned enterprises is undergoing profound changes after China's entry into WTO, which is bound to require the reform of the theory and method of audit supervision of state-owned enterprises to adapt to the new situation. This paper analyzes the present situation of audit supervision of state-owned enterprises in China, and makes a deep and systematic study on the reform of audit supervision theory and method of state-owned enterprises. The paper is divided into five parts. The first part briefly introduces the current situation of audit supervision of state-owned enterprises in China, the supervision situation of state-owned enterprises in the world and the reference to our country. The second and third parts summarize the problems of universality and tendency in the process of reform and management of state-owned enterprises after China's entry into WTO, and analyze the external environment of the enterprises. The change of means of violation of discipline proves that it is imperative to reform the auditing supervision of state-owned enterprises. The fourth part studies the new characteristics of state-owned enterprise audit supervision, how to establish the state-owned enterprise audit supervision system, and from the audit system, This paper discusses the tactics and implementation measures of the reform of audit supervision in state-owned enterprises from the aspects of audit technology and audit contents. The fifth part summarizes the full text. The general view is: first of all, under the legislative audit system, we should break the monopoly of the state audit institutions on the audit of state-owned enterprises, and build up state audit and social audit. Secondly, based on network audit, remote real-time audit, information system audit is carried out actively and effectively, and economic responsibility audit and performance audit are carried out on the basis of financial revenue and expenditure audit. The final realization and international integration.
【学位授予单位】：大连理工大学
【学位级别】：硕士
【学位授予年份】：2003
【分类号】：F239.4

【共引文献】