国有企业治理目标导向下的多主体审计协同机制研究

Research on Multi-agent Auditing Coordination Mechanism under the Guidance of nationalized business Governance Goals

随着国有企业改革的不断深入,对企业治理提出更高要求,统一高效的国有企业协同审计体系提供了满足审计治理需求的新视角。基于协同审计理论,将国有企业协同审计目标分为协同目标和治理目标,并在此基础上构建协同审计体系框架,包括协同模式选择、管理层面和操作层面的具体协同机制。通过国有企业协同审计机制的构建,实现各利益相关方综合利益的最大化,从而推动国有企业治理水平的提升。

The reform of nationalized business puts forward higher requirements for corporate governance. The unified and efficient nationalized business collaborative auditing system provides a new perspective to meet the needs of auditing governance. Based on the theory of collaborative auditing,this paper divides the collaborative auditing objectives of state-owned enterprises into collaborative goals and governance goals,and builds a framework of collaborative auditing systems based on this,including collaborative mode selection,management level and specific coordination mechanisms at the operational level. Through the construction of the nationalized business collaborative audit mechanism,the company realizes the maximization of the comprehensive interests of all stakeholders,thus promoting the improvement of the nationalized business governance.