Study On The Audit Legal System Of State-owned Enterprise

State-owned enterprises as the carrier of state-owned economy, with its special status and the pursuit of social justice, remedy the market defect, promote economic stability and development function. The importance of state-owned enterprise determines countries should, through a kind of effective supervision ways to ensure, namely through audit to realize. This article is from state-owned enterprises of audit. Both in law are studied, and looking forward to perfect the state-owned enterprise audit law system.Full text consists of three components, begin from state-owned enterprises, by defining induction of state-owned enterprise nature, policy orientation to reveal the importance of state-owned enterprises. At present our country in economic transition process, economic entity, economic component complex, the loss of state-owned assets is serious, the state-owned investment efficiency is not high. To this, if without audit supervision, China's state-owned enterprises and economic operation will be disordered state. Therefore, through the audit to supervise state-owned enterprises undertake economic task and social responsibility better, and how to establish a supervision of legal system is one main topic of the research.Then, the comparative analysis studied Chinese state-owned enterprises audit legal system present situation, found that the existing problems. The current state legal system of the audit scope prescribed too large, audit strength and state-owned enterprise quantity contrast disparity, Internal audit legal categories is numerous, formulate caliber disunity, internal audit main independence lack, External audit legal system is not standard, not fully exert external audit advantage.Finally, from state-owned enterprises in China's legislative idea and audit legal system and corresponding measures to several aspects, the research puts forward the state-owned enterprise audit supervision legal system suggestion.