Research On The Present Situation And Countermeasures Of State - Owned Enterprise Audit In Yangzhou City

As an important part of China’s national economy, the state-owned enterprises play an important role in the economic life. The audit of state owned enterprises is an important part of the national audit, and it is an important part of the state audit to strengthen the supervision of state-owned assets. For state-owned enterprises to effectively audit supervision, related to the safety and integrity of state-owned assets and increase the value, related to the survival and development of state-owned enterprises, related to the healthy growth of the national economy. The third Plenary Session of the 18th CPC Central Committee to make a comprehensive reform of the decision to comprehensively deepen the reform of state-owned assets and state-owned enterprises carried out the overall deployment. On August 24,2015, the CPC Central Committee, the State Council issued "the guiding opinions on deepening the reform of state-owned enterprises", fully put forward in the new period the objectives and tasks of the reform of state-owned enterprises and major initiatives, clearly pointed out the direction of the reform of state-owned enterprises. Under the background of the transformation of the mode of economic development and the deepening of the reform of state-owned enterprises, how to deepen the audit of state-owned enterprises to adapt to the reform, and promote the development of state-owned enterprises become placed in front of the audit organs at all levels of the government is an important subject.This paper takes the government audit office as the main body, and takes the state-owned enterprise audit in Yangzhou as the research object. Using literature research method, inductive method and comparative research method, in the analysis of Yangzhou city state-owned enterprise audit present situation, summed up the problems existing in current state-owned enterprise audit in Yangzhou City: audit supervision is not comprehensive, timely, can not give full play to the functions of supervision; audit mode transmission system, performance audit advancing slowly; audit the implementation of the rectification is not in place, resulting in part of the problem of repeated investigations repeat offenders; not the advanced audit tools, can’t adapt to the development of information technology; overall quality of audit staff is not high, affecting the audit quality and from the point of view of system, methods and resources points analysis of reasons. Then, through the method of comparative analysis, draw lessons from developed countries the United States and Canada state-owned enterprise audit, and Supreme Audit institutions audit office of China and Nanjing City Audit Bureau of state owned enterprise audit experience and practice, in order to get enlightenment. Finally, combined with the deepening of the State Council guidance on the reform of state-owned enterprises and strengthening the audit opinion, then proposed that consummates the Yangzhou city state-owned enterprise audit five countermeasures. The first countermeasure is to establish the state Companies often audit system, maintenance national economic security; The second is the integration of audit resources, give full play to the advantages of external and internal audit; The third is to innovate the mode of audit and to implement performance audit of state-owned enterprises; The fourth is to strengthen the audit rectification supervision and inspection efforts, promote the implementation of the audit function; The fifth is to speed up the construction of audit data platform, to enhance the level of information in the audit; The sixth is to actively promote the audit professional construction, to improve the overall quality of Auditors.