CAJ | 학술논문

基于有别于传统国有企业监管体系的混合所有制企业审计监督约束体系构建的视角,对我国混合所有制企业资本运营的审计目标界定、主体责权、客体范畴、功能结构、约束内容和评价系统等审计约束体系构建中的关键问题进行了深入分析,并提出了在审计约束体系中持续发挥各种审计主体的监察与制衡等功能应注意的问题,研究对我国混合所有制企业发展中高效率审计约束体系的尽快建立与完善有所裨益。
기우유별우전통국유기업감관체계적혼합소유제기업심계감독약속체계구건적시각,대아국혼합소유제기업자본운영적심계목표계정、주체책권、객체범주、공능결구、약속내용화평개계통등심계약속체계구건중적관건문제진행료심입분석,병제출료재심계약속체계중지속발휘각충심계주체적감찰여제형등공능응주의적문제,연구대아국혼합소유제기업발전중고효솔심계약속체계적진쾌건립여완선유소비익。
Based on the perspective of constructing the auditing supervision constraint system in China＇s mixed ownership enterprise which is different from traditional state-owned enterprises in regulatory system, this paper makes a deep analysis of capital operation in China＇s mixed ownership enterprises as to the audit objective, responsibilities and rights of subject, scope of object, functional structure, content of constraints, evaluation system, etc. Moreover, it puts forward the problems which should be paid attention to in the auditing constraint system in which various main bodies continuously play their roles of monitoring, checks and balances, etc. This study is helpful to the establishment and perfection of efficient auditing constraint system in China＇s mixed ownership enterprises.