国资委统一委托审计:理论基础与改进措施  

SASAC Unified Appointment of CPA Audit:a Theory and the Improvement

作　　者：白华[1] 赵迎春[1] 

机构地区：[1]暨南大学管理学院,510632

出　　处：《审计研究》2010年第6期100-104,共5页Auditing Research

基　　金：国家社会科学基金项目(项目批准号:06BGJ014);教育部人文社会科学基金项目(项目批准号:07JA630081);教育部人文社会科学基金项目(项目批准号:08JA630030)资助

摘　　要：本文在对审计委托权及其配置进行研究的基础上,针对国有资产监督管理委员会(以下简称国资委)试行统一委托审计的实践,分析了其经验、问题和对策。本文的结论是:国资委对国有独资公司应直接统一委托,对国有控股公司,应由控股股东提名,经董事会、股东大会批准。签约时,对国有独资公司,应由国资委与会计师事务所签约;对国有控股公司,应经国资委审批后由企业与会计师事务所签约。审计费用应由国资委代收代支。The article studies the audit appointment rights and its arrangement. And according to the practice of State-owned Assets Supervision and Administration Commission of the State Council （SASAC） unified appointment, analyzes its experience, limitation and countermeasures. The conclusion is. for the wholly state-owned company, it should be unified appointment directlyr for the state-controlled company, the Accounting Firm should be nominated by holding stockholders, and authorized by directors＇ board and general meeting of stockholders; in signing, for the wholly state-owned company, the audit engagement letter should be signed by SASAC; for the state-controlled company, the audit engagement letter should be examined and approved by SASAC before being signed： the audit fee should be receiving on another＇s behalf paying on another＇s behalf.

关 键 词：审计委托权 统一委托 会计师事务所 

分 类 号：F239.4[经济管理—会计学] F123.7[经济管理—国民经济]