摘要
经济责任审计作为国有企业监督体系的重要组成部分,对规范领导人员权力行使、提升国有企业治理水平具有关键作用。在分析经济责任审计于国有企业治理中地位与作用的基础上,研究影响其效能发挥的不利因素,从完善审计制度体系、优化审计方法与技术、加强审计结果应用、提升审计人员素质等角度提出优化路径建议,旨在为国有企业充分发挥经济责任审计效能、实现高质量发展提供有益参考和借鉴。
As a crucial component of the supervisory system in state-owned enterprises(SOEs),economic responsibility auditing(ERA)plays a pivotal role in regulating the exercise of power by leadership and boosting corporate governance.Based on an analysis of the position and function of ERA in SOE governance,this paper examines the constraining factors hindering the efficacy and proposes optimization pathways from perspectives such as refining auditing institutional frameworks,developing auditing methods and technologies,strengthening audit result applications,and enriching auditor competencies.The aim is to provide valuable insights and practical references for SOEs to maximize the efficacy of ERA and achieve high-quality development.
作者
杨坤
YANG Kun(China Resources Land Holdings Ltd.,Shenzhen,Guangdong 518000,China)
出处
《能源化工财经与管理》
2025年第2期44-48,共5页
Finance and Management of Energy Chemical Industry
关键词
经济责任审计
国有企业
企业治理
economic responsibility auditing
state-owned enterprises
corporate governance
