国有企业经济责任审计制度的演进历程及基本经验  

The Evolution Process and Basic Experience of the System of Economic Accountability Audit of State-owned Enterprises

作　　者：綦好东[1,2] 何源睿 彭睿[1,2] 苏琪琪 Qi Haodong;He Yuanrui

机构地区：[1]山东财经大学国有资本研究院,250014 [2]山东财经大学会计学院,250014

出　　处：《审计研究》2022年第5期3-10,共8页Auditing Research

基　　金：国家社科基金重大项目(项目批准号:21ZDA040)的阶段性成果

摘　　要：作为国家审计监督制度的重要组成部分,国有企业经济责任审计制度是国家治理体系的一项重要制度安排,承担着国家治理的特定责任。基于国有企业经济责任审计在服务经济改革和国家治理中的特有功能,从制度建设进程和制度性文件成熟度等方面看,我国国有企业经济责任审计经历了起步探索期、确立与发展期、成熟定型期。国有企业经济责任审计制度演进的基本经验主要包括:坚持党对国有企业经济责任审计制度建设的领导,坚持以马克思主义权力监督观为指导推进经济责任审计制度建设,坚持经济责任审计制度的渐进式变革之路,坚持服务国有资本和国有企业做强做优做大,坚持持续提升经济责任审计的国家治理效能。As an important part of China’s audit and supervision system,the system of economic accountability audit of state-owned enterprises is an important institutional arrangement of the national governance system,which bears specific responsibility for national governance.Based on the unique function of state-owned enterprise economic accountability audit in serving economic reform and national governance,from the perspective of system construction process and the maturity of institutional documents,the economic accountability audit of state-owned enterprises has experienced periods of initial exploration,establishment and development,and maturity.The basic experience from the evolution includes:upholding Communist Party of China’s leadership on the construction of the system of economic accountability of state-owned enterprises,taking the Marxist outlook of power supervision as the guidance to promote the system construction,adhering to the principle of carrying out gradual reform on the system,continuing efforts in prompting state capital and state-owned enterprises to grow stronger,better,and larger,and keeping improving the effectiveness of the economic accountability audit in national governance.

关 键 词：国有企业 国家审计 经济责任审计 制度演进 

分 类 号：F239.47[经济管理—会计学] F276.1[经济管理—国民经济]