我国混合所有制企业资本运营的审计约束体系构建研究  

Study on Auditing Constraint System Construction of Capital Operation in China's Mixed Ownership Enterprises

作　　者：叶陈云[1] 陈乐怡[1] 

机构地区：[1]华北电力大学经济与管理学院,北京102206

出　　处：《北京工商大学学报（社会科学版）》2015年第3期20-28,共9页JOURNAL OF BEIJING TECHNOLOGY AND BUSINESS UNIVERSITY:SOCIAL SCIENCES

基　　金：国家社会科学基金重点项目"国家治理;国家审计制度与预防惩治腐败体系创新研究"(13AZD002D);华北电力大学经济与管理学院2014教改项目"审计学相关课程体系建设与教学方法创新研究"(RT201405);北京工商大学国有资产管理协同创新中心项目(GZ20130801)

摘　　要：基于有别于传统国有企业监管体系的混合所有制企业审计监督约束体系构建的视角,对我国混合所有制企业资本运营的审计目标界定、主体责权、客体范畴、功能结构、约束内容和评价系统等审计约束体系构建中的关键问题进行了深入分析,并提出了在审计约束体系中持续发挥各种审计主体的监察与制衡等功能应注意的问题,研究对我国混合所有制企业发展中高效率审计约束体系的尽快建立与完善有所裨益。Based on the perspective of constructing the auditing supervision constraint system in China＇s mixed ownership enterprise which is different from traditional state-owned enterprises in regulatory system, this paper makes a deep analysis of capital operation in China＇s mixed ownership enterprises as to the audit objective, responsibilities and rights of subject, scope of object, functional structure, content of constraints, evaluation system, etc. Moreover, it puts forward the problems which should be paid attention to in the auditing constraint system in which various main bodies continuously play their roles of monitoring, checks and balances, etc. This study is helpful to the establishment and perfection of efficient auditing constraint system in China＇s mixed ownership enterprises.

关 键 词：国有企业 混合所有制 资本运营 审计约束体系 

分 类 号：F121.24[经济管理—世界经济]