The Research On The Economic Benefit Audit Of The State-owned Enterprise

As the further development of the market economy, many kinds of problems have appeared in the financial field. So the use of funds which belongs to the governments at all levels and enterprises and institutions has become the hot issue of the general public. Audit field has gradually extended to the economic benefit audit from the traditional financial audit. What is different from the general private enterprise is that the state-owned enterprise supports the foundation of our social economic and controls the national economy of China. So the economic benefits of the state-owned enterprise directly decide the development of our social economy. At present, because of the shortcomings of the state-owned enterprise itself, example for the imperfect corporate governance and monitoring system, untrue ownership subject, laborers’weak subject consciousness and so on, some unhealthy problems, such as the loss of state-owned assets, the serious waste of public resources, the poor management and the low efficiency, appeared in part of the state-owned enterprise. To solve these problems, we must carry out the economic benefit audit to the state-owned enterprise. Through the audit to the business activities and management activities, we can find out the weak link of the operation and management in the state-owned enterprise so that we can help the operators of the state-owned enterprise mining the potential of the state-owned enterprise, improving the management level, reducing the errors of the business decision, improving the economy efficiency of the state-owned enterprise, and then promoting the development of our country’s social economy. However, because of that our country implemented economic benefit audit later than the western developed countries, some results to the research of the economy benefit audit were immature, including the theory and the practice. So it’s a difficult and complex task to explore and research the work methods and characteristics of the economic benefit audit carried out in the state-owned enterprise to the auditors in the new historical period.In China, the state-owned enterprises were split into the industry and commerce enterprises and financial enterprises. Basic to the industry and commerce enterprises in this paper, the author analyzed the domestic and foreign research status about the economy benefit audit. Combined with the theoretical results and the practice experience of the financial audit carried out in the state-owned enterprise, this paper expounded the concepts, theory foundations, contents, procedures and methods about the about the economy benefit audit carried out in the state-owned enterprises, and then, analyzed the implementation status of the economy benefit audit carried out in the state-owned enterprises. At the same time, this paper pointed out some problems existed in the practice work of the economy benefit audit carried out in the state-owned enterprises. Finally, aiming at these problems, this paper putted forward some solutions with practical significance.