开展境外企业经营管理审计促进“走出去”发展战略实施

Carrying out Operation and Management Audit of Overseas Enterprises to Promote the Implementation of "Going out" Development Strategy

为加强境外投资运营管理,防范经营及法律风险,提高投资效益,提升服务于“一带一路”、“走出去”等国家战略的能力,推进境外企业经营管理审计。此文就如何开展境外企业经营管理情况审计就行了阐述,分析了该项审计的实施背景,探讨了审计的主要内容和主要方法,并就提升境外企业经营管理提出了意见和建议,促进了“走出去”发展战略实施。

In order to strengthen the operation and management of overseas investment, prevent operation and legal risks, improve investment benefits, and enhance the ability to serve the national strategies such as "One Belt and One Road" and "Going out", we promote the operation and management audit of overseas enterprises. This paper expounds how to carry out the operation and management audit of overseas enterprises, analyzes the implementation background of the audit, discusses the main contents and methods of the audit, puts forward opinions and suggestions on improving the operation and management of overseas enterprises, and promotes the implementation of the "going out" development strategy.