随着我国经济的不断发展,越来越多的企业走出国门,走入海外市场,实现了国际化发展。其中,国有企业是我国企业“走出去”的主力军。但是,与国有企业国际化发展相对应的,却是对境外国有企业审计的缺失。本文主要对国有企业境外投资审计进行了几点思考。 With the continuous development of our economy, more and more enterprises go abroad and enter overseas markets to achieve international development. Among them, state-owned enterprises are the main force in our “going global” enterprises. However, corresponding to the internationalization of state-owned enterprises, it is a lack of audit of overseas state-owned enterprises. This paper mainly makes some considerations on the overseas investment auditing of state-owned enterprises.