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Study On The Supervision Of National Audit Of State Owned Enterprises

Posted on:2015-06-24Degree:MasterType:Thesis
Country:ChinaCandidate:J J SiFull Text:PDF
GTID:2309330461499252Subject:Accounting
Abstract/Summary:PDF Full Text Request
In recent years, along with economic development, security of state assets by more and more concerned about the audit of state-owned enterprises increasingly important.Our audit of state-owned enterprises are a dominant force in the national audit, the National Audit supervision and management of state audit is very important, is an important part of state audit regulatory system.State enterprises audit accompanied by state-owned enterprises in the form of economic change and development. However, state-owned enterprises in the form of diversification, to audit state-owned enterprises has brought great challenges to face these challenges the country is facing many problems audits.Audit of State enterprises under the national audit perspective is to maintain security of state assets from the perspective of.National Audit supervision and management role of the market economy, state-owned enterprises to ensure compliance with the relevant laws and regulations. While facilitating the practical implementation of macroeconomie policies.Compared to other forms of state-owned enterprises audit, the National Audit more objective and impartial.However, due to the regulatory body of state-owned enterprises are more often than not, there will be repeated audits.Sometimes, individual subjects of the audit will be loopholes. This allows those who take advantage of state-owned assets coveted.Therefore, a sound system and a monitoring system auditing is important for the safety and value of state-owned enterprise assets.Through case studies, and comparative analysis and audit of the status of foreign literature analysis of state-owned enterprises, State enterprises to reveal the status current situation and problems of the audit. With practice, to consider how to better national audit to function more effectively protect the security of state assets.
Keywords/Search Tags:The audit of enterprises, The government audit, Supervision
PDF Full Text Request
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