浅谈国有企业绩效审计存在的问题及对策建议

The Problems of Performance Auditing in State-owned Enterprises and Countermeasures

国有企业审计是国家审计的主要职责业务之一。通过审计揭示国有企业体制机制问题,促进国有企业深化改革和提高绩效的国有企业绩效审计,成为国有企业审计的发展方向。文章通过研究我国国有企业绩效审计存在的问题,对国家治理视角下开展国有企业绩效审计的对策和建议进行了探讨和分析。

The state-owned enterprise audit is one of the primary responsibilities of the national audit business. Through revealing the problems of audit systems and mechanisms of state-owned enterprises, promoting the deepen reform of state-owned enterprises and improving the performance of the state-owned enterprise performance audit become the development direction of state-owned enterprise audit. In this paper, by studying the problems of state-owned enterprise performance audit in our country, the countermeasures and suggestions for state-owned enterprise performance audit from the perspective of governance are discussed and analyzed.