政府审计在国有企业改革中的职能弱化及其修正和创新

The Governmental Audit's Function Attenuation,Revision and Innovation in the Reform of State-owned Enterprises

笔者在对国有企业改革典型案例分析时发现,在国有企业改革中,国有资产流失与国有资产监管不力有关,作为国家经济监督职能的组成部分,由于政府审计在国有企业改革中职能弱化,因而没能有效地运行其特有的监督制衡机制。笔者认为,政府审计应当修正其职能缺陷并进行职能创新:在国有企业改革中,政府审计强化政府审计监督机制;以风险为导向,对国有企业改革风险进行预警防范;对国有企业改制过程及改制企业经营中的会计信息失真问题进行真实性审计;强化对改制后企业的国有资产运营效果的审计监督;对国有控股企业应进一步强化经济责任审计。

When analyzing typical case studies of the reform in state-owned enterprises, the author found, the loss of state assets is related with ineffective supervision of state-owned assets. As an oversight function of state＇s economy,government audit＇s function is weakening now that resulted in an ineffectively operating its unique mechanism of checks and balances, governmental audit should revise function flaw and carry on innovation, governmental audit must strengthen the governmental auditing and supervision mechanisms; by taking the risk as the guidance,provide the risk warning guard to state-owned enterprise reform early;carry on the authentic audit to accounting information distortion question during state-owned enterprise restructuring process and changing-system enterprisers operating process; strengthen audit and surveillance to operation effects of changed-system enterprise＇s state asset;further strengthen audit of economic responsibility to the state-controlled enterprises.