Research On Stated-owned Assets Audit Supervision Problems And Countermeasure Of Hengyang City

In recent years, with the ending of policy-mandated bankruptcy, moststate-owned enterprises complete bankruptcy successfully, and takebankruptcy reorganization as an opportunity to further optimize the structureof the state economy. A number of good growth municipal key enterprisesare actively introduce strategic investors, they use ways like listed byrestructuring, joint venture cooperation, mutual participation to increase theequity diversified transformation on the level of parent company, and thestate-owned enterprises equity diversification trend is obvious. State-ownedenterprises shareholding structure in Hengyang not only including severalcentral enterprises like Chinese Building Material and Chinese OrdnanceGroup, but also including foreign enterprises like ASIMCO TechnologyLimited Enterprise. Some of the enterprises are employee owned. Enterprisesand their subsidiaries supervision by the SASAC of Hengyang are morecomplex, which consist of Wholly owned company, the holding company,joint stock companies and companys below the level of the various branchesand subsidiaries.This paper first reviews the status of stated-owned at home and abroadwhich include theory and practice. We study the theoretical basis, namely,corporate governance theory, agency theory, the theory of separation ofpowers and the theory of immune system, and put forward thethree-dimensional model of classification. Secondly analyses the situation ofstate-owned assets, and points out some questions exist in performance audit,economic responsibility audit, internal control audit, audit supervisionmechanisms and audit talent. Thirdly, propose appropriate countermeasuresto address the problems, including multidimensional approach ofstate-owned assets audit supervision, hierarchical classification mode, themonitoring of long term mechanism and regulatory evaluation system. Thenapplying the above countermeasures to A company’s specific audit practiceto verify the effectiveness of the countermeasures. Research results indicate that the shift of audit idea, standing on the service enterprise and promotedevelopment perspective, take hierarchical classification combine withactual situation and using multi-dimensional audit method to achieveobvious audit results. Finally, put forward suggestions from concepts,methods and information linkage.