“一带一路”倡议下国有资本境外投资外部审计协同框架与实现路径被引量：8

Collaborative Framework and Realization Path of External Audit on Foreign Investment of State-owned Capital under the Belt and Road Initiative

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摘要 “一带一路”倡议下的国有资本境外投资审计必须平衡与协调经济审计目标与战略审计目标,同时,审计主体也应由内部审计和社会审计为主转变为以国家审计为主。国家审计机关是国有资本境外投资审计监督的关键部门,对外应协同沿线各国审计机关,开展跨境审计,做好投资项目建设前、建设中、建设后不同阶段的审计监督和绩效评价;对内应协同社会审计,推动项目主体建立和完善风险管理制度,保护资产安全。对沿线国家间国家审计的协同,提出了建立多边合作机制、推动实施跨境审计,加强人员交流学习、建设跨境协同审计人才队伍,加强审计信息化建设、探索信息有限共享与互换的建议。对于国家审计与社会审计之间的协同,应坚持国家审计的指导地位,协同做好风险管理制度建设,共同关注境外投资资产安全。 The overseas investment audit of state-owned capital under the Belt and Road Initiative must balance and coordinate the economic audit goal and the strategic audit goal.At the same time,the audit subject should also change from internal audit and social audit to state audit.As the key supervising department of overseas investment of state-owned capital,state audit institutions should cooperate with national audit institutions of countries along the route to carry out cross-border audit,implement audit supervision and performance evaluation before,during and after construction of investment projects,and cooperate with social audit to promote the establishment and improvement of risk management system and protect the security of assets.For the coordination of national audit among countries along the route,some suggestions are put forward to establish multilateral cooperation mechanism,promote the implementation of cross-border audit,strengthen personnel exchange and study,build cross-border cooperative audit talent team,strengthen the construction of audit information,and explore the limited sharing and exchange of information.For the coordination between national audit and social audit,this paper puts forward some suggestions to adhere to the guiding position of national audit,cooperate well in the construction of risk management system,and pay attention to the security of overseas investment assets together.

作者吴星泽胡莹莹吴传俭 WU Xing-ze;HU Ying-ying;WU Chuan-jian(Nanjing Audit University,Nanjing 211815,China)

机构地区南京审计大学会计学院南京审计大学政府审计学院南京审计大学金融学院

出处《西安财经大学学报》 CSSCI 2022年第1期76-85,共10页 Journal of Xi’an University of Finance and Economics

基金江苏高校哲学社会科学研究重点项目“国有资本境外投资风险防范的审计监管机制研究”(2018SJZDI068) 南京审计大学政府审计研究基金项目“政府审计基础理论研究”(GAS161057) 江苏高校优势学科建设工程资助项目“工商管理”(PAPD)。

关键词 “一带一路”审计国有资本境外投资审计协同审计国家审计社会审计 the Belt and Road audit state-owned capital overseas investment audit collaborative audit national audit social audit

分类号 F239.4 [经济管理—会计学]