法国审计法院国有企业审计情况与借鉴

Insights into the Audit of State Owned Enterprises by the French Court of Auditors

作为国有经济占比重相对较高的欧洲国家,法国对国有企业的审计监督对我国全面深化国有企业改革、完善国有企业审计制度具有一定的借鉴意义。本文归纳了法国审计法院对国有企业的审计情况与特点,并分析了它在国有企业私有化进程中的审计重点,包括国家参股局的职责履行情况、企业资产重组后的运营情况、企业的薪酬制度、失业保障制度、退休制度及环保措施等。最后,本文结合我国国有企业改革的现状,对国有企业的审计提出了建议,包括全面审计、突出重点,拓宽审计内容,加强对国有资产出资人的审计,国家审计与社会审计充分结合,完善审计结果公告制度。

Among the European countries, France has a relatively high proportion of state-owned economy, and its audit of state-owned enterprises （SOEs） has a certain significance for China to comprehensively deepen the reform of SOEs and improve the SOE audit system. This article summarizes the French Court of Auditors＇ characteristics on SOE audit and analyzes its audit priorities in the privatization process of SOEs, including the duty performance of the French Government Shareholding Agency, operations after the reorganization of corporate assets, pay system, unemployment protection system, retirement system and environmental protection measures. Finally, taking into ac- count the status quo of China＇ s SOEs reform, this article gives some suggestions for the audit of these enterprises, i. e. , to create a comprehensive audit system with priorities, to extend audit scope, to strengthen the audit of state- owned assets holders, to fully integrate government audit and private audit , and to improve audit announcement system.