Research Of State-owned Enterprises Audit

In recent years, with the development of socialist market economic, the state-owned enterprises in the national economy gradually strengthened its dominant position, the supervision and management of state-owned enterprises also highlighted its importance. As an important part of the national monitoring system, state audit and supervision played an important role in the supervision of state-owned enterprises and its influence in the society is on the rising. At the same time, the diversification of property rights of state-owned enterprises and the diversification trend of state-owned enterprises supervision, also made the target of audit and supervision the new situations and new problems of the auditing organ.Based on standardize research, supplemented by empirical research, the author using the method of combination of qualitative and quantitative, theory and practice to systematically research the national audit to the state-owned enterprises from the practice of the audit, raised the view of the positioning and future development of the state-owned enterprises.First of all, this paper introduced the related concepts of the state-owned enterprises audit, from the main audit of state-owned enterprises and the development and direction of the scope of the audit, reviewed the state-owned enterprises audited theory of the study separately, and quoted the theory and relevant laws and regulations audit of state-owned enterprises both at home and abroad, forming the theoretical basis for this article.Secondly, the paper reviewed the national audit of the audit of state-owned enterprises state since the establishment of auditing organs in China and the evolution of the audit functions, in a bid to deepen the understanding of the audit of state-owned enterprises through review, and to make policy recommendations to provide practical support.Again, the paper compared the state audit,state-owned assets management and other government departments on the supervision and management of state-owned enterprises and the national audit authorities with the social auditing agencies to audit the state-owned enterprises, in a bid to analyze the differences between them, and to guide practice.Finally, this paper analyzed the current status of state-owned enterprises audit, and discussed the reasons for the need to strengthen the audit of state-owned enterprises, with practice, planning the future development direction of the state-owned enterprises audit, raising up that under the new situation, the state audit should be based on the provisions of the Auditing Law, make clear that all the state-owned enterprises are the target of audit and supervision, on a comprehensive audit basis, supervise the state-owned assets supervision and management departments and social audit, strengthen the economic responsibility auditing of the business leaders, supervise the restructuring of state-owned enterprises and major property transactions, and strengthen the effectiveness of the audit and special audit, to contribute to the healthy and sustainable development of state-owned enterprises.Through this analysis, the national audit which was revealed as the guardian of the state-owned assets, played a good role in preserving and increasing the value of state-owned assets, and contribute to promoting the rapid and continued development of the national economy, it will play a more important role in the macro-control system.