新一轮改革背景下国有企业审计内容变革研究——基于审计供给和审计需求均衡视角的分析

Research on the Transformation of Audit Content of the State-owned Enterprises under the Background of a New-round Reform:Based on the Perspective of Equilibrium of Audit Supply and Audit Demand

国有企业审计的内容取决于国企审计需求与国企审计供给的相互作用。当前,国企审计需求主要来源于党委政府、社会公众和国有企业管理层,而国企审计供给的主要因素则包括审计资源、审计法制、审计技术等。在新一轮改革背景下,实现国企审计需求和国企审计供给的均衡,需要将传统的国企审计内容向政策执行审计、管理审计、个人责任审计、境外资产审计、信息系统审计、社会责任审计、整改审计、外部发展环境审计等方向变革。

Audit content of the state-owned enterprises depends on the interaction of audit demand and audit supply. The audit demand of state-owned enterprises comes mainly from the Party Committee and government, the public and the management of the state-owned enterprises itself, while the audit supply consists of the audit resources, audit legal system and audit technolo-gy. Under the background of a new round of reform, in order to get the equilibrium of audit demand and audit supply, it is necessary to transform the traditional audit content into policy implementation audit, management audit, personal responsibility audit,overseas assets audit,information system audit,social responsibility audit,rectification audit,and external environment audit for the development of state-owned enterprises.