关于推进国有企业绩效审计的思考  

On Promoting the Performance Audit of State-Owned Enterprises

作　　者：薛文艳[1,2] 

机构地区：[1]太原学院财务会计系,山西太原030032 [2]财政部财政科学研究所,北京100142

出　　处：《太原大学学报》2013年第3期59-63,共5页Journal of Taiyuan University

基　　金：山西省软科学研究项目"山西政府公共部门绩效评估研究"(2012041005-04);山西省哲学社会科学规划课题"山西省国有企业内部控制的建设和审计问题研究"

摘　　要：全面推进国有企业绩效审计可以促进经济发展方式转变、优化资源配置、确保国有资产的保值增值与国有企业的可持续发展。然而,在推动国有企业绩效审计的进程中,存在着支撑环境差、内生需求不足、评价指标难以设定、会计信息普遍失真等诸多问题,切实解决上述问题对国有企业绩效审计工作的顺利开展和国民经济的良性循环有深远影响。Promoting the performance audit of state-owned enterprises can gear up the shift of economic development mode, op- timize the allocation of resources, and ensure the state-owned assets to maintain or increase its value as well as the sustainable development of state-owned enterprises. However, in the process of promoting the performance audit of state-owned enterprises, there are many problems, such as a poor supporting environment, insufficient self-demand, the evaluation indicators that are difficult to set, distortion of general accounting information and so on. To solve the above-mentioned issues will have a profound influence on the state-owned enterprises performance audit and trigger off a virtuous cycle of national economy.

关 键 词：国有企业 绩效审计 支撑环境 审计结果 

分 类 号：F239.62[经济管理—会计学]