Chinese Audit Theory and Methods

Author: Yao Meiyin
Publisher: China University of Public Security Press
Publishing Time:
Features: This book is suitable for leaders or persons in charge of the finance and accounting, auditing, discipline inspection, enterprise management, and human resources departments of industrial and commercial enterprises, tax authorities, accounting firms, and state-owned enterprises (including companies in the fields of grain, food, tobacco, liquor, sugar, tea, water conservancy, power, fuel, heat, real estate development, urban construction; mining, machinery, aircraft manufacturing, aviation, shipbuilding, papermaking; chemical industry, steel, smelting, rubber, television sets, instruments, automobile manufacturing, electronic equipment, communications, postal and telecommunication materials, pharmaceutical production, and medical devices; transportation, banks, financial companies, securities companies, etc.). It also serves as a reference for central government departments managing state-owned enterprises and various ministries and commissions under the State Council, as well as relevant departments at the provincial, prefectural, municipal, and county levels. The reform of state-owned enterprises hinges on strengthening the leadership of enterprises, establishing effective incentive and restraint mechanisms, enhancing management, achieving the goal of three years of financial stabilization and profitability improvement for state-owned large and medium-sized enterprises. The Party Central Committee and the State Council have implemented the system of appointing special supervisors to ensure the protection of the owner's rights of state-owned assets and their appreciation. These supervisors are responsible for overseeing whether senior management personnel of state-owned enterprises implement the Party's policies and regulations and whether they operate the enterprises in accordance with laws and regulations. They assess the profitability, debt repayment ability, asset management, and appreciation of state-owned enterprises to determine the extent of national investment in these enterprises. They examine accounts and relevant materials to verify the authenticity and correctness of the financial status of state-owned enterprises and conduct evaluations on the rewards, punishments, appointments, and dismissals of leaders in various departments of state-owned enterprises. They oversee the protection of the owner's rights of state-owned assets.