政府审计在国有资产审计监督体系中的作用

How to Strengthen the Government Audit in the Audit Supervision System of the State-owned Asset

我国当前的国有资产审计监督体系包括内部审计监督、社会审计监督和政府审计监督等三个层次。国有资产审计监督是我国国家审计机关的法定审计范围,在对国有资产审计监督方面具有先天的优势,应加强政府审计在国有资产审计监督体系中的主导作用。

In China, the audit supervision system on the state-owned asset consists of internal audit, CPA audit and government audit. Auditing the state-owned asset is the legal responsibility of the government audit agency, and has natural advantage, so we should strengthening the role of the government audit is the system.