关于长期投资及收益审计问题

On Long-term Investment and profit Audit

当前 ,长期投资存在投入多、收益少 ,国有资产隐形流失等诸多问题 ,企业应加强对外投资的管理和审计 :对长期投资形成的企业或公司 ,可以按投资企业对下属二级单位的管理模式进行管理 ;对参股形成的股份制企业 ,可通过投资企业特派员加强管理 ;进一步完善对长期投资的审计监督机制。

Nowadays, enterprises should reinforce management and audit of investment because there are many problems in the process of long term investment, such as more investment via less profit, diffluent state assets under cover. Firstly, the enterprise or corporation produced by long term, investment should be supervised according to subordinate unit management model. Secondly, the management of stock companies can be strengthened by special supervisior from holding enterprises. Lastly, we should consummate the system of audit supervision of long term investment.