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基于审计视角省属国有企业混合所有制改革探析

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国有企业混合所有制改革有利于实现高质量发展目标,但是在改革过程中存在诸多不确定因素,易引发各类风险。国家审计在防范和治理国有企业各类风险中发挥了重要作用。以Y省审计厅开展的省属国有企业混合所有制改革专项审计结果为依据,分析了Y省在国有企业混合所有制改革的基本特点、存在问题及成因,提出了深化国有企业混合所有制改革的建议,从而做大做强做优国有企业,实现国有资产的保值增值,推动国有企业高质量发展。
An Analysis of Mixed-ownership Reform in Provincial State-owned Enterprises from an Audit Perspective
The mixed-ownership reform of state-owned enterprises is conducive to achieving high-quality devel-opment goals,but there are many uncertain factors in the reform process,which can easily lead to various risks.State audits have played an important role in preventing and managing all kinds of risks in state-owned enterprises.Combined with the special audit practice of mixed-ownership reform of provincial state-owned enterprises carried out by the audit office of Y Province,the study analyzed the fundamental characteristics,current issues,and reasons for the mixed-ownership reform of state-owned enterprises in Y Province.It suggested measures to deepen the mixed-ownership reform of state-owned enterprises,expand and strengthen state-owned enterprises,preserve and appreciate state-owned assets,and promote the high-quality development of state-owned enterprises.

auditmixed-ownership reformstate-owned enterprisecharacteristicproblemcountermeasure

王柳懿

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北京工商大学,北京 100048

审计 混合所有制改革 国有企业 特点 问题 建议

国家自然科学基金面上项目

72272169

2024

西南林业大学学报
西南林业大学

西南林业大学学报

CSTPCD北大核心
影响因子:0.773
ISSN:2095-1914
年,卷(期):2024.8(10)