强化审计“把脉问诊”国企对外投资

Core Viewpoint - State-owned enterprises (SOEs) are crucial pillars of the socialist economy in China, and their foreign investment activities require stringent management and auditing to prevent risks and ensure sustainable development [1][3][4]. Group 1: Importance of Auditing - Conducting audits on SOEs' foreign investments is a fundamental responsibility of auditing agencies, as mandated by the Audit Law of the People's Republic of China [3]. - The government audit plays a vital role in safeguarding the rights and interests of state ownership by ensuring comprehensive oversight of SOEs and their capital [3][4]. - Auditing helps identify issues in investment decisions and enhances external supervision, thereby reducing the likelihood of misconduct [4][5]. Group 2: Issues in SOE Investments - Some SOEs exhibit hasty investment decisions without adequate feasibility studies, leading to significant financial losses, as evidenced by 11 central enterprises incurring an additional investment cost of 4.416 billion yuan due to improper decision-making [6][7]. - Diversified investments can dilute control over projects, resulting in a lack of focus on core competencies and increased investment risks [6][8]. - Post-investment management is often inadequate, leading to information asymmetry and potential losses in state assets [6][8]. Group 3: Recommendations for Strengthening Auditing - Establish a comprehensive supervision system that integrates various departments to enhance oversight of SOE investments [9]. - Strengthen the role of internal audits and social audits to improve the coverage and effectiveness of investment audits [10]. - Enhance the capabilities of auditing personnel to ensure they possess the necessary expertise to handle complex investment issues [11].