| As an important means to ensure the stable and orderly development of state-owned enterprises,the term-end accountability audit has attracted much attention from the industry since its birth in the last century.In fact,due to the continuous changes of market economy and social situation,the business contacted by many state-owned enterprises is becoming more and more complex,and the risks they need to deal with are also increasing.Thus,how to further improve the basic and derivative functions of the term-end accountability audit of state-owned enterprises in order to achieve good control over the financial,operational efficiency and power operation of state-owned enterprises becomes a problem.At present,there are urgent problems to be solved.On the basis of summarizing and sorting out the term-end accountability audit of state-owned enterprises,this paper applies the principle of term-end accountability audit,adopting the research methods of normative analysis,case analysis and system analysis,combining with the institutional background of our country,this paper makes a case study on the term-end accountability audit of C state-owned enterprises.The research content includes three parts: The first part is the theoretical research,that is,it studies the background,significance,content and thinking of this kind of audit,and analyzes the particularity of this audit which is different from the conventional audit.The second part is a case study,which takes the term-end accountability audit project of C state-owned enterprise leaders leaving office as a case study,summarizes the experience and analysis of deficiencies in audit practice,and enriches the practical experience of audit.The third part is the study of countermeasures and suggestions.On the basis of the results of theoretical and specific case studies,it puts forward countermeasures and suggestions for the optimization and development of term-end accountability audit of state-owned enterprises.This paper draws the following conclusions through research: first,to consolidate the basis of the term-end accountability audit;second,to improve the evaluation system of the term-end accountability audit;third,to ensure the implementation of the term-end accountability audit results.This paper combines theory with specific cases,hoping to bring beneficial effects for the further development of the term-end accountability audit of state-owned enterprises. |
