General Auditor System Of State-owned Enterprises Under Policy Guidance Research On Optimization Path ——Take L Company As An Example

The establishment of the general auditor system in state-owned enterprises will help to improve the governance system of state-owned enterprises and strengthen the internal management of enterprises.The general auditor system was established to protect state-owned assets from infringement,prevent corruption,promote internal audit to achieve better work results,and effectively echo China’s audit coverage strategy.However,the general auditor system of state-owned enterprises in China is in the initial exploration stage.There are still many problems to be optimized,such as the floating system,the poor actual independence of the general auditor,the non prominent organizational status,the inconsistent personnel requirements,the vague definition of functional content and the imperfect evaluation mechanism.By combing the relevant literature on the Western CAE system and China’s chief auditor system at home and abroad,the paper takes the fiduciary responsibility theory,corporate governance theory,immune system theory and audit full coverage theory as the theoretical support,the report of the 19th National Congress of the Communist Party of China,the order No.11 of the National Audit Office in 2018,the outline of the 14th five year development plan and the newly revised Audit Law in 2021 as the policy background,and takes a state-owned enterprise LM company in H Province as an example,This paper analyzes the necessity and difficulties of the implementation of the general auditor system,analyzes the problems and causes existing in the implementation of the general auditor system from the external and internal dimensions,and puts forward the path and safeguard measures to optimize the general auditor system,which is helpful for promoting the state-owned enterprises to actively implement the national policies,optimize the general auditor system,improve the governance mode and improve the internal management level in the new era,It is of practical significance to give better play to the leading role of state-owned enterprises in the national economy.