国外国有企业审计情况与借鉴

Status of State owned Enterprises Audit in Foreign Countries and Its Implications

深入推进新一轮国有企业改革和发展,是党的十八大和十八届三中全会作出的重大战略部署。本文在对美国、英国、法国、德国等八国最高审计机关国有企业审计进行比较研究的基础上,归纳提炼各国国有企业审计的特点和经验做法。进而,立足我国当前深化国有企业改革的指导思想和基本原则,提出完善国有企业审计监督制度的七点建议:完善法律法规和制度,明确审计机关对不同形式的国有资本进行审计的权限;以管资本为主线,实现国有资产审计监督全覆盖;分别确定不同功能国有企业的审计目标和重点;突出重点地构建国有企业审计类型体系;对国有企业混合所有制改革全过程实施跟踪审计;加大审计结果公告力度;加强核查社会审计机构出具的国有企业相关审计报告。

Further promoting a new round of reform and development of the state-owned enterprise is a major strate- gic plan made at the 18th National Congress of the CPC and the Third Plenary Session of the 18th CPC Central Committee. Based on comparative analysis on the audits of state-owned enterprises in eight SAIs including the Unit- ed States, the UK, France and Germany, the paper refines the characteristics and experiences of state-owned enter- prises audit in foreign countries. Furthermore, standing on the guiding ideology and basic principles of deepening the reform of state-owned enterprises in China, this paper puts forward seven recommendations on improving state- owned enterprise audit and supervision system. Improving the legal system and clarifying audit institution＇ s audit mandate of different forms of state-owned capital. Taking capital as the key and achieving full coverage of state- owned assets supervision and audit. Determining differnet audit objectives and priorities of state-owned enterprises with different functions. Emphasizing the important audit types while building state-owned enterprises audit sys- tem. Implementing real-time audit in the entire process of the mixed ownership reform of state-owned enterpri- ses. Strengthening the audit results announcement efforts. Strengthening the verification of state-owned enterprises audit report issued by private audit institutions.