审计部门介入国有中小企业改革是《审计法》赋予的职责。从我们参与的部分国有中小企业改革情况看,审计介入国有中小企业改革还有许多值得注意的问题必须加以解决。一是按照《审计法》规定的职责,对企业资产、负债损益的真实、合法、效益进行全面审计。过去,我们比较注重合法性审计,对真实性.效益性审计重视不够;比较注重对流量资产的审计,对存量资产审查不够。为了适应经济增长方式的转变,即要审计资产、负债、损益的合法性,又要审计其真实性和效益性;既要审计流量资产又要审计存量资产。 The involvement of the audit department in the reform of state-owned small and medium-sized enterprises is the responsibility given by the Audit Law. From the perspective of the reforms of some of the state-owned small and medium-sized enterprises that we are involved in, there are still many issues worthy of attention in the audit intervention in the reform of state-owned small and medium-sized enterprises. First, in accordance with the duties stipulated in the “Audit Law,” a comprehensive audit of the true, legal and beneficial effects of the company’s assets and liabilities is made. In the past, we focused more on legality audits and paid less attention to authenticity and effectiveness audits. We also paid more attention to auditing traffic assets and insufficient review of stock assets. In order to adapt to changes in the economic growth pattern, it is necessary to audit the legitimacy of assets, liabilities, and gains and losses, as well as to audit their authenticity and profitability; it is necessary to audit both flow assets and audited stock assets.