随着我国国有企业改革深化和国有企业市场化程度的提高,国有企业在取得经济转型带来改革成果的同时,在依法治企、规范管理中也出现了许多新的问题。企业法人治理结构不够完善,公众产权虚置,企业重组改制、投资并购等存在权力寻租,国有企业审计监督存在范围不全、内容单一、资源受限、成果利用不足和整改难等问题,导致审计目标不能实现。另外,国有企业资源配置效率低下,企业资产明盈暗亏等现象,以及混合所有制下审计系统的设计和实施,均要求针对存在的问题,继续深化国有企业审计,进一步防止国有资产流失,提升国有企业资产运营水平。 Along with the deepening of the reform and the marketization of state-owned enterprises in our country, the state-owned enterprises have also brought about many new problems in managing enterprises and standardizing their management while obtaining the results of economic restructuring. The structure of corporate governance is not perfect, public ownership of property rights, corporate restructuring and restructuring, investment and mergers and acquisitions exist power rent-seeking, state-owned enterprise audit oversight is not complete, the contents of a single, limited resources, the results of insufficient use and rectification difficulties and other issues, leading to audit The goal can not be achieved. In addition, the inefficient allocation of resources by state-owned enterprises and the dark profit deficit of corporate assets, as well as the design and implementation of audit systems under mixed ownership, all require that the state-owned enterprises continue to deepen the audit of existing problems and further prevent the loss of state-owned assets, Enterprise asset management level.