文档介绍：国有企业审计法律制度研究重庆大学硕士学位论文学生姓名:胡君指导教师:曾文革教授专业:经济法学科门类:法学重庆大学法学院二O一O年十月 Study on The Audit Legal System of State-owned Enterprise A Thesis Submitted to Chongqing University in Partial Fulfillment of the Requirement for the Degree of Master of Law By Hujun Supervised by Prof. Zeng Wenge Major: Economical Law College of Lawof Chongqing University , Chongqing, China 重庆大学硕士学位论文中文摘要 I 摘要国有企业作为国有经济的载体,除了促进经济稳定发展外,还有促进社会公平这一特殊作用。如何正常有效地发挥国有企业的重要作用,需要国家通过一种有效的监督方式来保证,即通过审计来实现。本文从国有企业审计入手,在法律制度层面上进行研究,期待完善国有企业审计监督法律制度。全文共由三个部分构成,第一部分通过定义归纳国有企业的性质,政策定位来彰显出国有企业的重要性。目前我国处在经济转轨过程中,经济实体多,经济成份复杂,国有资产流失严重,国有投资效益不高。对此,如果没有一个好的监督方式来促进国有企业的运营管理,后果就会很严重。而本文论证角度是从审计监督方式出发,若离开了审计监督,我国的国有企业及经济运行将处于无序的状态。因此,如何通过审计来监督国有企业更好地承担起本应承担的经济任务和社会责任,以及对其如何建立完善审计监督体制是后文研究的一个主要课题。然后,比较分析研究了我国国有企业审计法律制度的现状,提出了存在的问题。当前国家法律制度规定的审计范围过大,审计力量与国有企业数量对比悬殊; 内部审计法律门类众多,制定口径不统一,内部审计主体独立性欠缺;外部审计法律制度不够规范,没有充分发挥外部审计的优势。最后,从我国国有企业审计的立法理念和法律制度以及配套措施等几个方面着手,提出了完善我国国有企业审计监督法律制度的建议。关键词:国有企业,审计监督,法律制度重庆大学硕士学位论文英文摘要 II ABSTRACT State-owned enterprises as the carrier of state-owned economy, with its special status and the pursuit of social justice, remedy the market defect, promote economic stability and development function. The importance ofstate-owned enterprise determines countries should, through a kind of effective supervision ways to ensure, namely through audit to realize. This article is from state-owned enterprises of audit. Both in law are studied, and looking forward to perfect thestate-owned enterprise audit law system. Full text consists of three components, begin from state-owned enterprises, by defining induction of state-owned enterprise nature, policy orientation to reveal the importance of state-owned enterprises. At presentour country in economic transition process, economic entity, plex, the loss of state-owned assets is serious, the state-owned investment efficiency is not high. To this, if withoutaud