我国建国以来,随着国家政治的产生而逐渐发展了国家的审计工作,并且审计工作慢慢成为了政府进行统治的手段之一,同时它也融进了国企的管理工作当中。国企的审计工作是国家治理中的一个组成部分,并且服务于国家治理。本文基于国家治理维度来简要的分析国企审计的责任和重点,希望能给国企的审计工作带去一定的帮助。 Since the founding of the People’s Republic of China, our country’s auditing work has been gradually developed with the emergence of state politics, and the auditing work has slowly become one of the means by which the government conducts its ruling. At the same time, it has also been incorporated into the management of state-owned enterprises. State-owned enterprises audit work is an integral part of state governance, and serve the governance of the country. Based on the state governance dimension, this article briefly analyzes the responsibility and emphasis of SOE auditing, hoping to bring some help to the SOE auditing work.