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Analysis on auditing problems in SOEs joint share system reform
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作者 ZHANG Xian-zhi JIANG Mei-hua 《Journal of Modern Accounting and Auditing》 2007年第4期53-59,共7页
At the present stage of the SOEs joint share system reform, the problem of distorted accounting information, the failed financial audit and the ensuing erosion of the state: Owned assets, have severely impeded the pr... At the present stage of the SOEs joint share system reform, the problem of distorted accounting information, the failed financial audit and the ensuing erosion of the state: Owned assets, have severely impeded the process of the SOEs reform. This paper conducts an in-depth analysis on auditing problems in the process of the SOEs reform from managerial points of view, makes the suggestion that we should introduce governmental audit into the auditing supervision of the SOEs reform, and discusses its methods, approaches, contents and procedures in detail. This paper also indicates the possible obstacles of implementing this suggestion. 展开更多
关键词 the SOEs joint share system reform governmental audit financial audit
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Lessons from "Audit Storm" in China 被引量:1
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作者 Xuan Chen Jinchun Guo 《Chinese Business Review》 2005年第4期1-7,共7页
The phenomenon of "Audit Storm" in China shows that transparency in government audit has been improved and increasing attention from the public has been paid to it, as government auditing and the mass media in China... The phenomenon of "Audit Storm" in China shows that transparency in government audit has been improved and increasing attention from the public has been paid to it, as government auditing and the mass media in China make joint effort to become a powerful source of supervision of government financial administration. Lessons drawn from Audit Storm show that more need to be done to systematically ensure public accountability in China, including improving the independence of China National Audit Office (CANO), strengthening the manning of Chinese National People's Congress (NPC) and Ministry of Finance (MoF), improving NPC and MoF joint cooperation with CNAO, insisting on more transparency in public funds allocation and management, the introduction of an effective responsibility system, and so on. 展开更多
关键词 audit storm financial administration transparency accountability
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