强化内部审计对国有企业境外资产监督途径研究

Research on ways to strengthen supervision of state-owned enterprises'overseas assets by internal audit

随着我国“一带一路”倡议的不断深化,国有企业响应党中央“走出去”的号召,积极扩大对外投资。截至2019年,我国对外直接投资存量已经达到21989亿美元,其中国企的投资额占据了主力。相较于国有企业境外投资的庞大规模,针对境外资产的监督仍然存在欠缺。内部审计是审计监督的重要主体,文章通过分析强化国企境外资产内部审计的必要性,以及强化境外资产内审监督的途径监督途径,探讨内部审计如何强化境外资产审计监督,确保境外资产的安全与效益。

With the deepening of China's“The Belt and Road”Initiative,state-owned enterprises corresponding to the call of going out,actively expand foreign investment.By 2019,the stock of China's outward direct investment had reached 2198.9 billion US dollars,of which state-owned enterprises accounted for the majority.Compared with the huge scale of state-owned enterprises'overseas investment,supervision of their overseas assets is still lacking.Internal audit is an important subject of audit supervision.This paper analyzes the necessity of strengthening the internal audit of state-owned enterprises'overseas assets,as well as the ways of strengthening the internal audit supervision of overseas assets,and discusses how to strengthen the audit supervision of overseas assets by internal audit,so as to ensure the safety and efficiency of overseas assets.