摘要
我国国有企业改制取得阶段性成果,但现代企业制度尚未真正建立,改制后的国有企业治理仍任重道远。当前国有企业治理的瓶颈主要存在于国资委与政府审计的职能定位问题上。国资委身份应定位于出资者,充分履行公共受托责任。政府审计应发挥国有资产管理与运营的监督作用,经济责任审计和绩效审计应承担对国有企业运营的经济性、效果性和效率性进行绩效评价与问责。
Although Chinese state-owned enterprise reform system has gained a stage achievement , modern enterprise system isn＇t founded entirely, and the reformed state-owned enterprise governance will still shoulder heavy responsibilities . The bottleneck of state-owned enterprise governance consists in the function orientation between the state-owned assets supervision ＆ administration commission and government audit. The state-owned assets supervision ＆ administration commissions should locates its identity in the state contributors and fulfills the public accountability. The government audit should play the role of supervision in state-owned assets management and operation. The economic responsibility audit and performance audit should bear the responsibility of performance evaluation and ask responsibility in economy, efficiency, effectiveness of the state-owned enterprises performance.
出处
《北方经贸》
2009年第4期28-31,共4页
Northern Economy and Trade
基金
黑龙江省教育厅人文社会科学项目(11522085)
关键词
国有企业治理
绩效审计
经济责任审计
state-owned enterprise governance
performance audit
economic responsibility audit
作者简介
窦晓飞（1977-），女，哈尔滨人，讲师，硕士，从事财务管理及审计研究。
