摘要
财务审计与资产评估是国有企业股份制改造的先决条件和重要环节,二者结果的准确性、公正性直接影响着国有资本的保值增值和国有企业改制的效果。目前,在国有企业股份制改造的过程中存在许多影响财务审计与资产评估质量的问题。本文将从技术与管理两个角度对这些问题进行深入分析,为提高国有企业股份制改造中财务审计与资产评估的质量指明方向。
Financial audit and assets valuation are not only the preconditions but also the essential processes for the joint share system reform of SOEs. Their results have an important impact on the preservation and appreciation of the state-owned capital. At present, there are many factors affecting the quality of financial audit and assets valuation in the process of SOEs reform. This paper makes an in-depth analysis on these problems from technical and managerial point-of-view, and predicts the direction to improve the quality of financial audit and assets valuation.
出处
《审计与经济研究》
北大核心
2006年第6期3-8,共6页
Journal of Audit & Economics
基金
辽宁省教育厅重大决策项目(2004167)
关键词
国有企业
股份制改造
财务审计
资产评估
SOEs
joint share system reform
financial audit
assets valuation
