Research On State Audit's Response To The Status Of The Reform Of State-owned Enterprises

The nineteen major reforms to SOE pointed out two clear directions in October 2017.One is to guarantee the value and increase of state-owned assets,the other is to improve management mechanism and structural adjustment.The two is to deepen reform and promote mixed ownership.The ongoing or upcoming SOE reform will affect the enterp-rise development direction,mainly affect the enterprise and the national audit s-upervision authorities of enterprises.Firstly,this paper reviews the recent years at the beginning of the related literature at home and abroad,analysis of the reform of state-owned enterprises and national governance and national audit relationship,the reform of state-own ed enterprises the conclusion will indeed have an impact on the national audit;secondly,the present situation and the direction of the reform of state owned e-nterprises.The progress of the reform of state-owned enterprises and the reform of China Building Materials Group and the reform direction of the next step are analyzed.Thirdly,it summarizes the shortcomings of the national audit to deal with the reform of China Building Materials Group.According to the a-nalysis of the specific situation of China Building Materials Group in 2016,the reasons for the shortage and insufficiency of the state audit China Building Materials Group are obtained.Finally,the overall strategy of state audit to deal with the reform of state-owned enterprises is obtained.The results of this paper are as follows:(1)The reform of a new round of state-owned enterprises will indeed affect the national audit,and there is a rela-tionship between the two.(2)There are many shortcomings in the current state audit to deal with the current situation of China building materials group reform.For example,the type of audit is single,the focus of audit is lacking,and so on.(3)The strategy of state audit to deal with the reform of China Building Materials Group.It can be carried out from the aspects of the comprehensive au-dit coverage and the diversification of the audit methods.