Research On The Coordinated Supervision Of Internal Audit And Discipline Inspection Of The Company A A State-Owned Enterprise

The Fifth Plenary Session of the 19th CPC Central Committee pointed out that we must consolidate and develop the public sector of the economy,strengthen,optimize and expand state-owned capital and enterprises,and give full play to the strategic supporting role of the state-owned economy.As an important part of China’s national economy,state-owned enterprises are an important starting point for the modernization of national governance system and governance capacity.The reasonable construction of the supervision system and the efficient play of its functions are an important measure to solve the loss of state-owned assets caused by the absence of owners in state-owned enterprises,an important system design to solve the principal-agent problem,and a key last kilometer to promote the high-quality development of state-owned enterprises,plug the loopholes of internal control and improve governance.The internal supervision system of state-owned enterprises is mainly divided into two categories.One is the internal audit supervision based on corporate governance and universally used;the other is the discipline inspection based on China’s national conditions and with unique Chinese characteristics.The two kinds of supervision are not exactly the same,but they have a lot in common.How to solve the contradiction between the current decentralized supervision mode and the new situation and new challenges faced by state-owned enterprises,how to better integrate the internal audit supervision and discipline inspection,achieve efficient coordination,and produce 1+1>2 synergistic effect,is the focus of the current party,the state,state-owned enterprises.Consult literature at home and abroad,in-depth analysis of the new era of China’s national conditions and the state-owned corporate governance characteristics,in-depth investigation and study the internal audit and discipline inspection supervision system construction situation of the company A,definite the system logic of the coordinated supervision of internal audit and discipline inspection,based on the resource-based theory,clear that institution,information and technology are synergistic elements of cooperative supervision system.Enhance the wholeness and consistency of the supervision work through institution synergy,improve accuracy and expand the scope of supervision through information synergy,improve the sharpness and effectiveness of supervision through technology synergy.Based on the synergy governance theory,put forward the internal audit and discipline inspection principle and build path,build a systematic and comprehensive coordinated supervision model "around a main thread,coordinate three elements,through the three stages of",is to around the supervision business,collaborative system,information,technology three elements,and through the planning,implementation,problem disposal stages of the supervision business,and all-round carry out coordinated supervision of internal audit and discipline inspection.Formulate the introduction path of the coordinated supervision mechanism of company A,state-owned enterprise,and analyze and verify the implementation method and effect of the coordinated supervision between internal audit and discipline inspection by taking a leader’s economic responsibility audit project as a specific case.Based on the principle of typicality,this paper selects state-owned enterprise A as the research object.Company A is a state-owned mining and operation enterprise of mineral resources.Its output,income and asset scale of major minerals have ranked among the top ten in the industry in the world.The "14th Five-Year" strategic goal of A is to build an international first-class enterprise,and it has urgent demand for improvement of governance ability and governance level.A has set up two supervision institutions,internal audit and discipline inspection,which independently carry out supervision and report to the Standing Committee of the Party Committee.The establishment and operation mode of this supervision system has distinct characteristics of state-owned enterprise governance.The content of this study is the context of the new era of socialism with Chinese characteristics,the state-owned enterprise internal coordinated supervision system construction practice,hope that through this article research,to help state-owned enterprises to solve the present facing multifaceted,repetitive and inadequate supervision of such outstanding problems,effectively solve the significant conflict between insufficient supply of supervision resources and unlimited demand for full coverage of supervision,closely combine strict governance of the Party with strict governance of enterprises,deeper fuse operational risk prevention and control and clean government construction,to promote state-owned enterprise constantly improve the internal control,to achieve high quality development,accelerate the modernization of national governance system and governance capacity.At the same time,it is hoped that the study of this paper can provide theoretical reference for how to effectively carry out coordinated supervision and integrate internal supervision forces,so as to help China’s state-owned enterprises stepping into the ranks of world-class enterprises.