Study On The Optimization Of Overseas Investment Auditing System Of State-owned Enterprises

In recent years,with the advancement of the "Belt and Road" strategy,China's foreign investment has developed rapidly.However,with the continuous expansion of overseas investment,the number of cases of investment failure has also increased year by year.As an auditing system that provides an audit basis for the supervision of overseas assets of state-owned enterprises,it should have played an important role in safeguarding the foreign-owned enterprise investment security.However,in recent years,the overseas investment audit of state-owned enterprises has performed unfavorably or even left blank.Reasonable auditing system construction can provide a safe and effective institutional guarantee environment for the overseas investment of state-owned enterprises in China.At present,China also pays more and more attention to the construction of an audit system for overseas investment in state-owned enterprises.Perfecting and optimizing the auditing system for overseas investment of state-owned enterprises has become an important part of the current overseas audit work.This article intends to study the current state-owned enterprises' overseas investment auditing system from the perspective of government audit.This article is in reference on the basis of predecessors' research results,on the basis of the domestic state-owned enterprises apply the audit system,combined with state-owned enterprises overseas investment by political,cultural and religious practices,and many other external factors,try to our country state-owned enterprise overseas investment to the definition of the concept of audit system,and on this basis,from the legal laws and regulations,audit object and limited audit procedures,audit personnel system arrangement is not reasonable,and the audit institution accrual is not distinct from several aspects,further discussed the current our country state-owned enterprise overseas investment audit system problems and cause analysis.At last,the paper puts forward some Suggestions to optimize and perfect the overseas investment auditing system of state-owned enterprises.Improve the effectiveness of audit system by improving laws and regulations;Innovative audit methods to expand the scope of audit;Expand the overseas audit team with the help of the entrusted audit;Strengthen training of auditing business ability and improve business skills;It is necessary to optimize and improve the overseas auditing system of state-owned enterprises in China.