保值增值视角下资产管理与审计协同机制构建

Coordination Mechanism Construction between Asset Management and Audit from the Perspective of Value Preservation and Appreciation

发挥审计专业优势,对相关资产进行科学完整的价值评估、风险识别及绩效评价,既是资产审计达标的客观要求,也是实现资产保值增值目标的关键措施。在全面提升资产监督质效进程中,要围绕资产保值增值目标,加强资产管理与审计协同,通过构建“管资本”的资产管理体制,进而有效监督资产管理过程,优化资产管理结构,全面提升资产管理效能及资本回报水平。通过以资产管理保值增值含义为研究视角,结合资产管理与审计协同机制的构建意义与构建要求,提出资产管理与审计协同机制的具体构建路径。

Giving full play to the professional advantages of audit and carrying out scientific and complete value evaluation,risk identification and performance evaluation of relevant assets is not only the objective requirement of reaching the standard of asset audit,but also the key measure to achieve the goal of maintaining and increasing the value of assets.In the process of comprehensively improving the quality and efficiency of asset supervision,we should focus on the goal of maintaining and increasing the value of assets,strengthen the coordination of asset management and audit,and effectively supervise the asset management process,optimize the asset management structure,and comprehensively improve the asset management efficiency and capital return level by constructing the asset management system of“managing capital”.From the perspective of the meaning of maintaining and increasing the value of asset management,combined with the significance and requirements of the construction of asset management and audit coordination mechanism,this paper puts forward the specific construction path of asset management and audit coordination mechanism.