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本文拟从国有资产管理体制新架构及其面临的新情况、新问题的分析研究入手,重新审视政府审计在国有资产监管中的角色和职能定位,深入剖析国有资产管理体制调整对政府审计监督的影响,在审计的目标、内容、对象、方式、手段等方面有针对性地提出适应新的国有资产监管体制,强化政府审计对国有资产监督的全新思路,为促进国有资产管理体制改革,不断完善审计监督机制,保障国有资产安全、完整和有效运营提供参考依据。
This paper starts from the new structure of state-owned assets management system and the analysis of new situations and problems it faces, re-examines the role and function of government audit in the supervision of state-owned assets, and deeply analyzes the impact of state-owned assets management system adjustment on government audit supervision Influence, and put forward new ideas of adapting to the new state-owned assets supervision system and strengthening government audit on the supervision of state-owned assets in terms of the objectives, contents, objects, ways and means of auditing, and constantly improve the state-owned assets management system Audit supervision mechanism to ensure the safe, complete and effective operation of state-owned assets provide a reference.