A Study On Performance Auditing Of State - Owned Enterprises In China

In recent years, with the rapid development of China’s political, economic, and social, is increasingly highlighted the importance of performance audit. In2014the national audit work meeting, Liu Guyi auditor-general, points out that in2015, is one of the direction of the audit work to deepen the financial audit, increase the financial audit focus on promoting public funds performance, to focus on financial capital should not shots at all levels, the problems such as poor and use performance used and unused, and not only pay attention to the authenticity of fiscal revenue, more attention to the compliance and the fiscal expenditure performance, promote efficient use of capital safety norms. At present our country state-owned enterprise performance audit is still in the financial revenue and expenditure audit, conducted with the focus of the performance audit is still focused on economic indicators, and as a performance of the national economic functions of state-owned enterprises are born with public property, only the immediate economic evaluation index is not comprehensive, need to put the relationship to the future development of the social responsibility performance, environmental performance into the performance audit target. Therefore, this article embarks from the state-owned enterprise performance audit related theoretical knowledge, further to explore the particularity and diversity of state-owned enterprise performance audit, analysis of the state-owned enterprise performance audit, expounds the present situation of the current our country state-owned enterprise performance audit and the insufficiency, proposed the Suggestions to promote the development of performance audit. The purpose of this study is to analyze the status quo and perfect our country state-owned enterprise performance is discussed in this paper, in order to further strengthen the state-owned corporate social responsibility audit supervision, promote the actual project in the audit objective, fair and fully reflect the status of the performance of state-owned enterprises.