加强国有融资租赁公司内部经济责任审计的思考

Strengthening the Internal Economic-Responsibility-Audit of State-Owned Financial Leasing Companies

作为中国特色审计形式的内部经济责任审计,是国有企业一种重要的制度化监督机制,在强化领导干部监督管理、促进领导干部权力规范运行、加强党风廉政建设等方面发挥了积极的作用。本文选取国有融资租赁公司为案例,对相关经济责任审计工作进行了总结与反思;鉴于国有融资租赁公司经营上的特殊性,本文强调了经济责任审计在其发展运营中的重要性;指出了审计工作现存的问题与不足;并提出了一系列解决问题的建议,如成立审计委员会、提高审计人员综合素质、采用风险导向审计方法、优化审计结果运用效率等多方面措施,以提高审计工作的质量和效率,促进企业的健康发展,为社会创造更多经济利益。

Internal economic-responsibility-audit, an important institutionalized supervision mechanism of state-owned enterprises, plays a positive role in strengthening the supervision and management of leading cadres, promoting the standardized operation of the managers’ power, and guaranteeing the economic honesty. The article takes state-owned financial leasing companies as a case study to summarize and reflect on the related economic-responsibility-audit work. Given the particularities of the operation of state-owned financial leasing companies, the article emphasizes the importance of economic responsibility audits in their development and operation. It points out the existing problems in audit work and proposes a series of suggestions to address them, such as establishing an audit committee, enhancing the comprehensive quality of audit personnel, adopting a risk-oriented audit approach, and optimizing the efficiency of audit result utilization. These measures aim to improve the quality and efficiency of audit work, promote the healthy development of enterprises, and create more economic benefits for society.