国有企业改制过程中审计监督问题的探讨(国外英文资料).docVIP

国有企业改制过程中审计监督问题的探讨 Discussion on audit supervision in the process of state owned enterprise reform Abstract: the loss of state-owned assets, the distortion of financial information and the out of control behavior of enterprises have seriously troubled the reform process of state-owned enterprises. To solve the problems encountered in the process of state-owned enterprise restructuring, give full play to the supervisory role of auditing supervision etc. we should reform the peoples Congress system of appointment to avoid public property rights, to strengthen the economic efficiency of the state-owned enterprises and the economic responsibility. In the past more than 20 years, the reform of state-owned enterprises, which is synchronized with reform and opening up, has made some remarkable achievements. However, there are still some problems, such as inefficient management of state-owned enterprises and serious loss of state-owned assets. We can not deny the reform of the property right system of state-owned enterprises because of some problems, slow down the pace of reform, nor turn a blind eye to the existing problems and let them develop. We should make efforts to promote the reform of the state-owned property right system through innovation mechanism, perfect laws and regulations, and strengthen supervision, so as to constantly improve the implementation of the reform of state-owned property rights system. Among them, it is a long-term and arduous and important task to strengthen the audit supervision of the restructured enterprises. I. problems existing in the process of restructuring state-owned enterprises (1) the loss of state-owned assets resulted from the lack of public property rights The public is the owner of state-owned economy and state-owned enterprises, but in practice, the public is the head of government officials and the choice of managers for state-owned economy management plays only a limited role of state-owned economy and state-owned enterprise