全面深化改革背景下的国有企业审计研究

Research on the state-owned enterprises audit under the background of comprehensively deepened reform

国有企业审计内容是对全部领导人员进行经济责任审计,其多维设计目标是防范国有资产流失并对审计进行全覆盖监督。文章围绕国有企业改革历程和功能定位展开,分析国有企业审计发展现状,探索深化国有企业审计的对策,以促进我国国有企业审计的进一步发展。

The content of the state-owned enterprises audit is to carry out the economic responsibility audit for all leaders, the multidimensional design goal of which is to prevent the loss of state-owned assets and implement full- coverage supervision of the audit. This paper focuses on the reform process and function positioning of state-owned enterprises, analyzes current development of state-owned enterprises audit, explores the countermeasures to deepen state-owned enterprises audit, so as to promote the further development of state-owned enterprises audit.