摘要
境外国有企业和国有资产应纳入政府审计监督的视野,对其法律风险防控机制进行审计,是现代政府审计目标综合性的基本要求。境外国有企业法律风险管理的审计具有其特殊性,尤其在资产权属界定、内部治理、财务管理、日常经营活动以及外部交易和投资等领域,审计对象受制于我国和当地国双重法律环境的影响,法律风险因素赖以产生和应对措施所依据的法律不尽相同。对境外国有企业法律风险管理进行审计,应当顾及中外法律冲突这一现实,有针对性地选择适用法律和规则为其审计和评判依据。境外国有企业审计还应顾及审计机关跨境实施审计监督权的属地性,需要相应创设并推进跨境的联络与合作机制。对此,我国应完善现有的审计制度和规则,以应对境外国有企业审计的现实需求。
To audit overseas state-owned entity is also a part of mandate of the government auditor. Modern govern- ment auditing serves a comprehensive purpose, of which the state entity＇s legal risk management is an important factor. Given that overseas entity subject to both local laws and Chinese regulations, especially in respect of owner- ship definition, internal governance, financial management, daily operation and external transaction, the issue of conflict of laws and applications of law should be taken into account. Overseas audit needs to choose proper rules to examine the system and process of legal risk management. Besides that, due to territorial principle in jurisdiction, to accomplish overseas audit smoothly needs bilateral cooperation relationship to be established between concerned country parties. China＇s current law is expected to be improved in advance to meet the needs of overseas auditing.
出处
《审计研究》
CSSCI
北大核心
2015年第5期14-19,共6页
Auditing Research
关键词
国有企业
法律风险
境外审计
跨国合作
state-owned entity,legal risk, overseas audit,, transnational cooperation
