审计服务国企改革的制约因素与实现路径研究——基于2011-2021年国企审计公告的分析  

Study on Restriction Factors and Realization Path of Audit in the Reform of State-owned Enterprises:Based on State-owned Enterprise Audit Reports(2011-2021)

作　　者：赵彩红 荣欣[1] 高巧依[1] ZHAO Caihong;RONG Xin;GAO Qiaoyi(Zhejiang Wanli University,Ningbo Zhejiang 315100)

机构地区：[1]浙江万里学院,浙江宁波315100

出　　处：《浙江万里学院学报》2023年第3期1-6,共6页Journal of Zhejiang Wanli University

基　　金：教育部人文社会科学规划课题(20YJA630095);浙江省软科学课题(2021C35023);浙江省哲学社会科学规划课题(20NDJC164YB);浙江省审计厅课题(202204155);浙江省基础公益研究计划项目(LGF20G030003)。

摘　　要：国企审计是国家引导国企改革、加快实现经济发展方式转变的重要途径,是企业治理重要基石。文章围绕国企战略性发展、国有资本保值增值的国企审计目标,以保证国有资产安全完整为主线,分析审计中出现的主要问题,揭示国企改革和国有资本运营管理中存在的普遍性、倾向性、典型性问题。以国企审计的目标和内容为研究对象,剖析国企审计面临的职能弱化、审计风险高、绩效确定难、回应性差等制约性因素,从形成综合国企审计格局、构建国企审计评价指标体系、强化国企审计职责权限、促进国企审计问责、问效、问绩等角度,优化国家审计推进国企改革的路径机制。Audit of state-owned enterprises is an important way for the state to guide the reform of state-owned enterprises and accelerate the transformation of economic development mode.It is also an important cornerstone of enterprise governance.This paper focused on the audit objectives of state-owned enterprises,including strategic development of state-owned enterprises and the preservation and increase of state-owned capital,and took the security and integrity of state-owned assets as the main line to analyze the main problems in the audit and reveal some universal,tendentious and typical problems existing in the reform of state-owned enterprises and the operation and management of state-owned capital.From the perspective of the objectives and content of state-owned enterprise audit,this paper analyzed the restrictive factors faced by state-owned enterprise audit,such as weakening function,high audit risk,difficult performance determination and poor responsiveness.To optimize the path mechanism of national audit to promote the reform of state-owned enterprises from the perspectives of forming the comprehensive audit pattern of state-owned enterprises,some measures were put forward,such as constructing the evaluation index system of state-owned enterprises audit,strengthening the responsibility and authority of state-owned enterprises audit,and promoting the accountability,efficiency and performance of state-owned enterprises audit.

关 键 词：国有企业改革 国有企业审计 制约因素 实现路径 

分 类 号：F239.44[经济管理—会计学]