Research On Situation And Improving Measures Of Management Audit On State-owned Resource Assets

With the rapid development of economic society, the value of management audit on state-owned resource assets is more and more obvious, but the situation of audit on state-owned resource assets is not optimistic in our country, to the destructive development of assets in exchange for economic development happens from time to time, the consumption of state-owned resource assets and the level of economic development is imbalanced. That partly reflects the use of resource of state-owned resource assets in China has many unreasonable places, also exposes insufficient of audit in this respect. And in the process of the presidency audit when I practice in Taiyuan State-owned Forest Farm, I found that the phenomenon of loss of state-owned resource assets exists. For various reasons, the audit work in this aspect also has many defects, a lot of the truth is difficult to confirm. Based on this background, we have carried out the study of management audit on state-owned resource assets. The main text is divided into six parts:The first chapter is introduction. I introduce the background and the significance of management audit on state-owned resource assets. After fully summarized the domestic and foreign scholars’ views, I put forward my own research ideas, methods and innovation.The second chapter is the implication of management audit on state-owned resource assets and its theoretical framework. I define the state-owned resource assets and management audit on state-owned resource assets, analyze the aspects of connotation, characteristics, and list the basis theories of management audit on state-owned resource assets.The third chapter is the analysis of the cause of management audit on state-owned resource assets in our country. I introduce the present situation of management audit on state-owned resource assets in our country and analyze the cause of the situation.The fourth chapter is the foreign theories of management audit on state-owned resource assets and how to learn from them. I make a detailed comparison and analysis about management audit on state-owned resource assets of two typical countries, in order to make a summary about how to develop management audit on state-owned resource assets in our country.The fifth chapter is the countermeasures to improve management audit on state-owned resource assets in our country. I propose the countermeasures to improve management audit on state-owned resource assets in our country from various angles.The final conclusion and research prospect makes a summary of full text, at the same time, also point out the shortages of my study, and prospect for future research.