文献类型：期刊文献

中文题名：论国有资产监管与审计

英文题名：On the Supervision and Auditing of State-owned Assets

作者：赵磊[1]

机构：[1]中国林科院木材工业研究所

年份：2005

期号：11M

起止页码：47-49

中文期刊名：绿色中国：理论版

收录：国家哲学社会科学学术期刊数据库;北大核心:【北大核心2004】；CSSCI:【CSSCI2004_2005】；

语种：中文

中文关键词：国有资产流失;国资委;现状;对策

外文关键词：losses of state-owned assets; State Resources Committee; status; countermeasures

分类号：F123.7;F239.4

摘要：文章探讨了目前国有资产监管中审计应处于的位置，指出由于管理层收购、决策失误、企业改革中的不规范、经营管理不善等原因造成的国有资产严重流失的现状，提出防止国有资产流失的对策：加强国有经营责任制和约束机制，建立健全企业监督机制，改革人事体制的弊端。强调了在新的国有资产监督和管理体制下，审计机关仍肩负着对国有资产安全和有效性进行监管的重要职责。
The paper first discusses the right role of auditing in the supervision of state-owned assets recently. Then it analysizes the main factors to cause the serious losses of state-owned assets, such as fault purchase of it, miss decision-making abnormal reform in enterprise and imperfect management, etc. Based on them, it gives some proposals, which are to strengthen state-owned assets management responsibility system and obligatory mechanism, to establish and perfect system of supervision and the frame of human affairs. And it holds that in the new state-owned assets supervision and management system, the auditing sector is sull responsible for supervising the security and affectivity of state-owned assets.