对央企财务公司开展专项审计的探究

Exploration of Special Audits in Financial Companies of Central State-owned Enterprises

2020年国资委印发文件,要求对央企金融子企业每年至少开展1次专项审计。2023年12月,国资委召开专项治理工作会议,提出2024年对央企财务公司等四类领域开展专项检查。本文对照上级部门对中央企业的监管要求,自身参加金融子企业审计工作的实践,探索提出了对于央企财务公司应该“审什么”“怎么审”“如何识别风险和挖掘问题的切入点”的思考、认识与体会。

In 2020,the State-owned Assets Supervision and Administration Commission(SASAC)issued a document requiring at least one special audit annually for financial subsidiaries of central state-owned enterprises(SOEs).In December 2023,SASAC held a special governance work meeting,proposing special inspections in four fields,including financial companies of central SOEs,in 2024.This paper explores“what to audit,”“how to audit,”and“how to identify risks and find entry points for problems”based on the regulatory requirements of superior departments for central SOEs and the author’s practical experience in auditing financial subsidiaries.