全面深化改革背景下国有企业审计面临的挑战与应对策略

发布时间：2019-03-25 18:34

【摘要】：深化国有企业改革是党的十八届三中全会全面深化改革决定的重要内容之一。在全面深化改革背景下,结合国有企业自身改革引发的变化,企业审计将面临维护国有资产安全、保障决策部署落实、审计资源有限等挑战。本文紧扣股权多元化这一改革线路,认为企业审计应从理论和操作层面厘清审计范围和对象,将"推动改革、维护安全、促进发展"作为主要目标,以跟踪改革政策措施的落实、关注国有企业股权转让、揭示矛盾和风险、揭露和查处重大违法违规问题、促进完善治理结构为审计重点,通过创新监督方式、整合审计项目、开展分类分行业审计、加大跟踪审计力度、强化计算机审计等措施创新企业审计方式方法,通过完善工作机构、不断充实和培养专业人才、积极利用社会资源等进一步加强企业审计队伍建设。
[Abstract]:Deepening the reform of state-owned enterprises is one of the important contents of the decision of deepening the reform of the third Plenary session of the 18th CPC Central Committee. Under the background of deepening the reform in an all-round way, combined with the changes caused by the reform of state-owned enterprises, the audit of enterprises will face the challenges of maintaining the safety of state-owned assets, ensuring the implementation of decision-making, and limited audit resources. This paper holds that the enterprise audit should clarify the scope and object of the audit from the theoretical and operational aspects, and take "promoting reform, maintaining safety and promoting development" as the main objective. We will follow up on the implementation of reform policies and measures, pay attention to the transfer of shares in state-owned enterprises, reveal contradictions and risks, expose and investigate major violations and violations, promote the improvement of the governance structure as the focus of audit, and integrate audit projects through innovative supervision methods. We will carry out classified and sub-industry audits, increase follow-up audit efforts, and strengthen computer auditing and other measures to innovate enterprise auditing methods and methods, and constantly enrich and train professional personnel through the improvement of working institutions. Actively use social resources to further strengthen the construction of enterprise audit team.
【基金】：中国审计学会与审计署成都特派办理论研究会合作研究课题“深化国有企业审计”的阶段性研究成果
【分类号】：F239.4;F276.1

【参考文献】