全面深化改革背景下国资国企审计的若干问题研究

A Study on Several Issues about the Audit of State-owned Assets and Companies under the Background of Comprehensively Deepening Reform

国有资产、国有企业是国家和全体人民的财富,国资国企改革的动向始终备受瞩目。进一步深化国资国企审计,保障党的十八届三中全会关于国资国企改革的决策部署贯彻落实,是审计机关面临的重大任务。本文探讨了全面深化改革背景下国资国企审计的目标、重点和难点,提出国资国企审计的基本目标是促进提高国有经济的活力、控制力、影响力,而要实现这一基本目标,审计机关需要抓住4个方面的重点内容。同时,面对以市场化、专业化、国际化为导向的新一轮国资国企改革,审计机关还需要突破3个方面的难点问题。

State-owned assets and companies are the weahh of the whole country and people, the reform of which always attracts a lot of public attention. It is also a major task of the audit institutions to deepen the audit of stateowned assets and companies, and ensure the implementation of state-owned assets and companies reform after the Third Plenary Session of the 18th National Congress of the CPC. This article discusses the objective, priorities and difficulties of the audit of state-owned assets and companies under the background of comprehensively deepening reform. It argues that the basic objective of the audit of state-owned assets and companies is promoting the vitality, dominance and influence of state-owned economy. To achieve this objective, the audit institutions should set priorities in 4 aspects. Meanwhile, there are 3 major difficulties to be broken through by the audit institutions in the face of the latest round of state-owned assets and companies reform featured by marketization, specialization and internationalization.