Analysis on auditing problems in SOEs joint share system reform  

作　　者：ZHANG Xian-zhi JIANG Mei-hua 

机构地区：[1]School of Accountancy, Dongbei University of Finance and Economics, Liaoning 116025, China

出　　处：《Journal of Modern Accounting and Auditing》2007年第4期53-59,共7页现代会计与审计（英文版）

摘　　要：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.

关 键 词：the SOEs joint share system reform governmental audit financial audit 

分 类 号：F234.4[经济管理—会计学]