国有企业监督管理是国家治理的重要内容,国有企业审计是国有企业监督管理的主要手段和重要制度安排,如何更加有效的贯彻落实《关于深化国有企业和国有资本审计监督的若干意见》,更加有效的发挥国有企业审计重要职能,笔者试着从国有企业审计的对象、目标、方式、内容及审计机关任务进行了论述。 Supervision and management of state-owned enterprises is an important part of national governance. Auditing of state-owned enterprises is the main method and important institutional arrangement for the supervision and management of state-owned enterprises. How to more effectively implement the “Several Opinions on Deepening the Auditing and Supervision of State-owned Enterprises and State-owned Capitals” is more effective. To play an important role in the audit of state-owned enterprises, the author tries to discuss the objectives, objectives, methods, and contents of the audit of state-owned enterprises and the tasks of auditing agencies.