国有企业改制后政府审计面临的问题与对策研究

Research on Problems and Countermeasures in Government Audit of China's State-owned Enterprises after Restructuring

国有企业改制之前,国有企业审计一直是我国政府审计的重要内容之一。在改制前的国有企业中,政府审计发挥着保护国有资产权益和防范国有企业风险等重要作用。随着国企改制,国有企业的政府审计面临四大问题:(1)政府审计在改制后国有企业中继续发挥作用的法律保障不足;(2)政府审计与其他监管机构职能重叠;(3)政府审计与社会审计及企业内部审计的关系难以处理;(4)政府审计与国有企业中非国有股股东关系难以协调。针对上述问题,本文提出了相应对策:(1)明确职能,重点发挥政府审计对其他政府监管部门的再监督作用;(2)加强沟通,与其他政府监管部门通力合作;(3)正确定位,充分利用社会审计和内部审计两大资源;(4)依法审计,树立政府审计的权威性;(5)加强创新,妥善处理与国有企业中非国有股股东的关系。

Before the restructuring of state-owned enterprises （ SOEs）, audit on the SOEs had been one of the important contents in China＇s government audit, which played very important roles in maintaining the value of state-owned assets and preventing the risk of SOEs. However, during the restructuring process, China＇s government audit on SOEs faces four main problems： （1） there is no enough legal protection for the government audit to keep playing important roles in the SOEs; （2） government audit overlaps with other supervising organs in functions; （3） it is hard to deal with the relations among government audit, social audit and internal audit; （4） it is hard to coordinate the relations between government audit and other non-state-owned shareholders. To solve the problems mentioned above, this paper figures out five countermeasures ： （ 1 ） to clarify the function and let government audit play important roles in supervising other supervising organs; （2） to strengthen the communication and coordination with other governmental supervising authorities; （3） to have a right orientation and make full use of the resources of both social audit and internal audit; （4） to proceed the audit strictly by law and establish the authority of government audit; （5） to strengthen the innovation and properly deal with the relations with other non-state-owned shareholders in the SOEs.