Research On The Performance Audit Of Capital Operation Of State-owned Enterprises

The 19th conference emphasized that state-owned enterprises are the important foundation of our national economy and the reform of state-owned enterprises is the central link of economic system reform.With the deepening of the reform of state-owned enterprises,the National audit should play its supervisory and evaluation functions.In 2017,the central office of the Communist Party of China and the general office of the state council jointly issued several opinions on deepening the supervision of the audit of state-owned enterprises and state-owned capital,which put forward the idea of audit coverage of the performance of state-owned enterprises,state-owned capital and state-owned enterprise leaders in terms of their economic responsibilities,ensuring that they should be tried and tried in full,and that where state-owned enterprises and state-owned capital go,the audit will follow and remain open;Second,we should perfect the audit supervision mechanism,improve the audit method,and promote the rectification and accountability of audit findings.Third,it should give full play to the role of auditing in the Party and state supervision system,promote the implementation of the Party's and state's principles and policies,and the deployment of major policy decisions in state-owned enterprises,promote the deepening of state-owned enterprises,raise their operational and management level,make efforts to strengthen and improve their performance,and safeguard the healthy development of state-owned enterprises.This requires performance auditing to keep up with the times.At present,the main focus of performance audit is to examine whether the enterprises have fulfilled their social responsibilities in accordance with the relevant laws and regulations of the country,the performance of the enterprises themselves and whether to take a sustainable development path.We will further deepen the overall requirements,key points and safeguards for audit supervision of state-owned enterprises and state-owned capital,require the Party committees,governments and departments concerned to unify their thinking,attach great importance to audit supervision of state-owned enterprises and state-owned capital,strengthen organizational leadership over audit work of state-owned enterprises and state-owned capital,improve safeguards,strengthen supervision and implementation,and ensure the orderly implementation and effective results of audit work.The performance audit of state-owned enterprises in China should be paid attention to.Based on the above background,this study expounds the theory of entrustment agency,property right and capital preservation,with the performance audit of state-owned enterprise capital operation as the key point.This paper introduces the content,method and procedure of the capital operation performance audit of state-owned enterprises.On this basis,this study discusses the problems in the development of performance audit of state-owned enterprises 'capital operation from the angle of national audit and through case analysis,such as the shortcomings of performance audit evaluation index and the lack of performance audit link,and expounds the causes of these problems,including the imperfect system and the inadaptability of performance auditors.Accordingly,this study provides solutions from the system and auditing standards,promotes the application of performance audit results,improves performance audit procedures,optimizes the quality and structure of auditors and other solutions to solve problems,tries to help state-owned enterprises capital operation performance audit development,enriches the scope of performance audit.