“一带一路”战略与企业境外资产审计

摘要

The Silk Road Economic Belt and the 21st-Century Maritime Silk Road Initiative involves the audit supervision of overseas investment and overseas state-owned assets of China.With the implementation of the “go-abroad”strategy,the difficulty in supervision of overseas state-owned assets has become increasingly prominent.The enhancement of audit of overseas assets of enterprises is conducive to realizing the national foreign economic strategy as well as promoting the maintenance and appreciation of overseas state-owned assets. It is necessary that audit institutions creatively improve the audit supervision of overseas assets of enterprises and conduct audit projects thereof on a regular basis so as to prevent and resolve risks of overseas investment.Audit institutions should take effective measures to enhance the audit inspection,develop relative plans,improve the effectiveness of special funds and propel key investment projects.%“一带一路”战略的实施，涉及到我国境外投资、境外国有资产的监督审计问题。我国在实施“走出去”战略的同时，境外国有资产监督难的问题日益凸显。加强对企业境外资产的审计，有助于监督国家对外经济战略的落实，促进境外国有资产保值增值。审计机关要创新企业境外资产审计监督方式，开展经常性的企业境外资产审计，促进防范和化解境外投资风险。要采取有效措施，加强对落实“一带一路”战略情况的审计检查，促进各项规划的制定，提高专项资金使用效果，推进重点投资项目建设。