国家治理视域下国有企业审计工作的转型

作为国家审计重要组成部分的国有企业审计,不仅关系着国有资产的安全和保值增值,而且关系到国民经济的健康、稳定和有序发展。基于国家治理的视角,对转型经济中国有企业审计的准确定位、把握方向、科学实施等实际问题与发展困境进行了深入思考。在现有国有企业审计工作实践的基础上,通过树立"审计是国家治理的工具"新理念、转变固有企业审计思维方式、优化企业审计人员专业和知识结构等,从理论和实践路径等多重视角对基层审计机关进行国有企业审计进行了探讨,以期更好地服务于国家治理的需要。

Transformation of the Audit Work in State-owned Enterprises from the Perspective of State Governance

The state audit occupies an important position in state governance. As an important component of the national audit, the audit work in state-owned enterprises not only relates to the safety and value increase of state-owned assets but also connects with the health, stable and orderly development of national economy. From the perspective of state governance, the paper has an in-depth reflection of some practical problems and development predicament, which includes the accurate positioning,direction mastering and scientific implementing of state-owned enterprise audit during the process of economic transformation. Based on the practice experience, the paper, from various perspectives of theories and practice approaches, also explores the methods to make full play of local audit institutes in the state-owned enterprise audit. In this way, they can better sever the demands of state governance.