国有企业财务审计存在的问题及对策

Existing Problems and Countermeasures on Finance Audit for State-owned Enterprises

目前现行的国有企业财务审计制度与社会主义市场经济体制的要求还不完全适应,资产运营管理和财务会计核算方面存在较多的问题。解决这些问题的对策是首先必须健全现代国有企业审计制度,包括加快现代企业制度的建立、完善法人治理结构、构筑完备的国有企业审计法律框架等措施,其次必须加强财务审计以治理会计信息失真与保护国有资产安全和权益,开展经济责任审计以深化财务收支审计。

At present, existing state - owned enterprise finance audit system has not been fully adapted to socialism market economy system, and also many problems have occurred in terms of asset management or financing checkup. To solve these problems, firstly, modern enterprise audit system must be perfeet, such as to found modern enterprise system as soon as possible, perfect corporation management system and found full framework of state - owned enterprise audit law. Secondly, finance audit aimed at state - owned enterprise must be enhanced in order to correct the lacking fidelity of financial accounting information and to protect state＇s asset security or its rights and interests. The audit of economy responsibility may be developed to strengthen the audit of finance income and expenses.