Research On Government Audit In The Supervision Of State-owned Enterprises

Government audit is an important part of China's national supervision and management system.According to the audit of state-owned enterprises and state-owned capital,it is its basic function to protect the safety of state-owned assets and improve the value of state-owned assets.With the development of China's economy and the key stage of the reform of state-owned enterprises,how does the government audit keep pace with The Times and develop its role in the audit and supervision system of state-owned enterprises and state-owned capital? At present,the quality and effect of the reorganization of state-owned enterprises are seriously affected by the distortion of accounting information,the failure of independent audit and the loss of state-owned assets.The role of government audit in the restructuring of state-owned enterprises is often ignored.Based on the public interest theory,theory of REG and good governance theory as the foundation,USES literature research,case analysis and so on from two aspects of government audit management and audit technology,for example,the auditors' comprehensive ability is not enough,the means of auditing is relatively single,the effective auditing evaluation system is lacking,and the rectification of audit results is not in place.The solutions are put forward from the aspects of training auditors,carrying out special audits,introducing third-party audits and strengthening audit rectification.This topic focuses on the role and role of audit supervision in strengthening the internal control of enterprises to be clear,on how to better carry out the audit of enterprises to explore,in order to establish a sound enterprise internal control system to provide reference.At the same time,through the study of this topic,it is of great significance to better play the role of audit supervision,ensure the orderly operation of enterprises and promote the healthy and long-term development of enterprises.