A Study on the Role of Government Audit in Promoting the Growth of Central Enterprises
2018
As the pillar of state-owned economy, the central enterprises undertake social responsibilities and political tasks different from other enterprises. In recent years, government audit organs have found through auditing that many problems existed in financial management and accounting, operating management, and the implementation of the spirit of the Eight Rules of Central Committee of the CPC and regulations on honest work in central enterprises. Therefore, consummating audit of central enterprises and strengthening supervision over state-owned enterprises and assets are of great importance to promoting central enterprises to deepen reforms, improve operating management, regulate the exercise of power, and enhance the quality and performance of development. Yet defining the role of government audit in the growth of central enterprises is a major prerequisite to complete audit of central enterprises. Through the study of historical changes of Chinese audit environment and present problems analyzing the government audit’s role, character evolution, the results can be drawn that the roles of government audit in promoting the development of the central enterprises are as follows: the supervisor of legal compliance, the discoverer of the problems and risks, and the role of promoting the central enterprises to perfect internal control, implement major national policy decisions. On that basis, some suggestions on how to play the above-mentioned roles are given.
Keywords:
- Correction
- Source
- Cite
- Save
- Machine Reading By IdeaReader
0
References
0
Citations
NaN
KQI