摘要
市场经济的不断发展给国有企业的发展带来了新的发展方向,同时国有企业也面临着不同的经济挑战,国有企业在进行经营规模扩张的时候很容易发生铺张浪费、虚报利润、侵吞公款的问题,直接导致了大量国有资产的流失。在这样的经济背景下产生了经济效益审计.经济效益审计是国有企业中一种特有的审计模式,经济效益审计可以对国有企业起到十分重要性的作用,然而从实际情况来看经济效益审计在国有企业中还存在着一些问题.本文从国有企业经济效益审计的作用出发,分析了国有企业经济效益审计存在的问题.提出了几点提高国有企业经济效益审计的对策,目的在于保护国有资产的安全和完整性。
With the continuous development of China's market economy, the development of state-owned enterprises has brought new development direction. At the same time, state-owned enterprises are faced with different economic challenges. State-owned enterprises are prone to extravagance when they are expanding their business scale. , False profits, embezzlement of public funds, a direct result of the loss of a large number of state-owned assets. In this kind of economic background, the economic benefit audit has been produced. The economic benefit audit is a unique audit mode in the state-owned enterprises. The economic benefit audit can play a very important role to the state-owned enterprises. However, from the actual situation, This paper analyzes the problems existing in the audit of the economic efficiency of the state-owned enterprises, and puts forward some countermeasures to improve the audit of the economic efficiency of the state-owned enterprises. The purpose is to protect the state-owned assets Security and integrity.
作者
霍文锋
Huo Wenfeng(Nanhai District, Foshan City, the public assets management office (Nanhai District of Foshan City, triple days of advertising services Co., Ltd.), Foshan, Guangdong 52800)
关键词
国有企业经济
效益审计
问题
解决对策
state-owned enterprise economy
benefit audit
problem
solution strategy