论国有企业经济效益审计存在的问题及解决对策

On the Problems Existing in the Economic Benefit Audit of State-owned Enterprises and the Countermeasures

随着我国市场经济的不断发展,给我国国有企业的发展带来了新的发展方向,同时国有企业也面临着不同的经济挑战,国有企业在进行经营规模扩张的时候很容易发生铺张浪费、虚报利润、侵吞公款的问题发生,直接导致了大量国有资产的流失。在这样的经济背景下产生了经济效益审计,经济效益审计是国有企业中一种特有的审计模式,经济效益审计可以对国有企业起到十分重要性的作用,然而从实际情况来看经济效益审计在国有企业中还存在着一些问题,本文从国有企业经济效益审计的作用出发,分析了国有企业经济效益审计存在的问题,提出了几点提高国有企业经济效益审计的对策,目的在于保护国有资产的安全和完整性。

With the continuous development of China's market economy,the development of state-owned enterprises has brought new development direction. At the same time,state-owned enterprises are faced with different economic challenges. State-owned enterprises are prone to extravagance when they are expanding their business scale.,False profits,embezzlement of public funds,a direct result of the loss of a large number of state-owned assets. In this kind of economic background,the economic benefit audit has been produced. The economic benefit audit is a unique audit mode in the state-owned enterprises. The economic benefit audit can play a very important role to the state-owned enterprises. However,from the actual situation,This paper analyzes the problems existing in the audit of the economic efficiency of the state-owned enterprises,and puts forward some countermeasures to improve the audit of the economic efficiency of the state-owned enterprises. The purpose is to protect the state-owned assets Security and integrity.