论新国有资产管理体制下国企审计职责的重组

Re-organization of the State-owned Enterprises Responsibility under the New Management System of the State-owned Assets

政府审计机关对国有企业进行审计监督和国资委牵头委托社会审计组织对国企进行财务报表审计都是合理的,但两者对国企监督的目的是不相同的,因此,两者对国企的监督应当进行分工负责。

This paper argues that it is reasonable to audit the state-owned enterprises by beth the government audit departments and the non-governmental audit organizations entrusted by the SASAC. However, the purpose of the two kinds of audit is not quite the same. Therefore, it is necessary to divide the supervision responsibility between the government audit departments and the SASAC.