Research On Performance Audit For State Owned Enterprises In Shenyang

The performance audit has been implementing overseas for tens of years and has become the major job for government audit in many countries. In America it is even made up more than90%of government auditing works. In China the National Audit Office has launched "The Master Plan for Audit Work2008-2012" and imposed such requests as "fully implement performance audit, to improve the change on economic growth, to enhance the efficiency in allocating government released capital and public resources, to improve building up resource-saving and environmental-friendly society, to improve establishing and perfecting government performance management policy, to enhance management of government performance and consummate call-to-account policy for governmental agencies. By2012, all audit projects must implement performance audit". To fully implement performance audit is the certain request of audit modernization in our country and it is also an important way for the development of audit itself.For many years the SOEs (State Owned Enterprise) is dominant the national economy and greatly supporting the economic growth in Shenyang. Being an important branch of government audit, the audit executive agency has been paying more attentions on the truth and validity of SOEs’financial cash flow balance all the time but paid less attention on SOEs’ profitability. So far in Shenyang, the practical on performance audit of SOEs as well as its specific researches is still in trial stage. To discover the way of audit for SOEs that is suitable for current economic growth and audit jobs is an important subject for audit theoretical cycle in Shenyang as well as audit doers.This thesis focuses on the problems in the development of performance audit for SOEs and their origins based on years of audit works. In addition the suggestions have been made for the improvement of performance audit in order to give some guidance for the practice of performance audit for SOEs in Shenyang.