跟随改革开放的脚步,我国的市场经济也在不断发展,而在我国的经济发展中,国有企业占着主体位置。在国资委的监管体制下,国有企业的审计工作也在稳步向前发展,但在发展过程中,内部风险也逐渐暴露出来。国有企业的内部风险问题是急需解决的。本文主要分析当前国有企业存在的审计风险,并提出几点审计风险防范措施。 Following the pace of reform and opening up, China’s market economy is also developing continuously. In our country’s economic development, state-owned enterprises account for the main body. Under the supervision system of the State-owned Assets Supervision and Administration Commission (SASAC), the auditing of state-owned enterprises is also steadily moving forward. However, internal risks are gradually exposed in the process of development. The internal risk of state-owned enterprises is in urgent need of solution. This article mainly analyzes the existing audit risk of state-owned enterprises, and puts forward some measures to prevent audit risk.