Hainan new regulations deepen state-owned enterprises and state-owned capital supervision and audit information channel _ _ net _ Chinese accounting perspective needed to accountants - CPA | Certified Tax | Accounting titles | Senior Accountant | Accounting practitioners

Author: Zhong Yujing Xing Zheng Recently, the Hainan Provincial Audit Office promulgated the "Opinions on the Implementation of Several Opinions on Deepening the Audit and Supervision of State-owned Enterprises and State-owned Capital". The implementation of the views of the future of Hainan enterprises in the future direction of the audit, a clear corporate audit from the "trial enterprise" to "trial capital" transformation, comprehensive auditing in promoting the reform of state-owned enterprises in Hainan, stronger and do big state-owned enterprises, Value-added and state-owned Sustainable development, enhance the vitality of the state-owned economy, influence, And resistance Ability to supervise the role of the promotion of Hainan state - owned state - owned enterprises "thirteen five" blueprint for the realization of the development. Opinions put forward, audit institutions at all levels should adhere to highlight the focus, the implementation of accurate audit, give full play to the audit supervision in the service of state-owned enterprises reform and development functions. The implementation of accurate auditing around the "key work of the party and government center" will help the implementation of the major economic policies of the party and the state, contribute to the completion of the main economic objectives of the government, contribute to the realization of the economic benefits of state- Develop enterprise audits Plan to focus on "key enterprises, key projects, key funds" to implement accurate audit, to strengthen the focus on power, capital-intensive, resource enrichment, asset aggregation enterprises and positions of audit supervision, the implementation of corporate leadership accountability system; The five elements of the power to run the implementation of accurate audit, focusing on power and responsibility, highlight the problems and performance duties. Opinions clearly, the province's audit organs and personnel at all levels to firmly establish three consciousness, timely change , To adapt to the transformation of enterprise audit development. Establish the "audit full coverage" consciousness, state-owned enterprises, state-owned funds, where the state-owned funds, audit supervision will follow up, do not leave blind spots and dead ends, should trial review, where the trial must be strict; establish "capital audit" Supervise state - owned enterprises , Foreign investment, significant changes in equity, , Equity , Set the "classification audit" awareness, according to different types of enterprises set different audit objectives, focus on different audit priorities and make different audits Evaluation, improve the effectiveness of corporate audit, and audit evaluation of the scientific and targeted. Opinions, the provincial audit organs and auditors at all levels to strengthen the quality of audit capacity construction, to create new requirements of the new normal requirements of the enterprise audit team. Actively explore and innovate the organization and technical methods, the establishment of regular audit, large data audit and integrated audit and other working mechanisms in the work practice using large data audit ideas, to promote the use of large data audit skills. Strengthen the audit work methods, the organization of the exploration and innovation, the development of specific measures and methods in the audit practice to actively implement.