英国国有企业审计研究  

Study on UK's Government Auditing of State-owned Enterprises

作　　者：杨建荣[1] 

机构地区：[1]审计署驻上海特派员办事处

出　　处：《审计研究》2016年第2期22-35,共14页Auditing Research

摘　　要：英国国有企业经历了国有化与私有化交织的漫长而复杂的发展变迁,英国也逐步形成了与之相适应的国家审计监督体系,值得中国国家审计研究与借鉴。本文从英国国有企业的发展历程和监管体系安排出发,系统分析了英国审计署对本国国有企业进行审计的法律依据、对象、范围、程序和方法等,并基于英国审计署1984年以来出具的相关审计报告,从一般财务收支审计、特定事项绩效审计、私有化审计等角度对英国国有企业审计的重点和内容进行了归纳总结;在阐述其审计结果运用途径的同时,提出了英国的经验对于当前深化国企改革特定历史阶段加强我国国有企业审计的重要启示。The British state-owned enterprises have experienced a long and complex developing process where nationalization and privatization alternated repeatedly. Adapting to the varying institutional arrangements, UK has gradually formed its national audit supervision system of the state-owned enterprises, which deserves the research and reference by China＇ s government audit institutions. Starting from the development course and regulatory arrangements of the British state-owned enterprises, this paper makes a systematic analysis on the audit legal basis, objects, scope, procedures and methodologies of NAO＇ s audit of state-owned enterprises. Moreover, based on NAO＇ s audit reports since 1984, the priorities and contents of the British government auditing of state-owned enterprises have been summarized from the point of view of general financial revenue and expenditure audits, performance audist of specific subject matters, and privatization audits. By explaining the use of audit results of state-owned enterprises, this paper presents insights from the British experience to enhance China＇ s government auditing of state-owned en- terprises in the current historical stage of furthering the reform of Chinese state-owned enterprises.

关 键 词：英国审计署 国有企业 国有化 私有化 政府审计 

分 类 号：F239.256.1[经济管理—会计学] F276.1[经济管理—国民经济]