State Audit and Governance of State-owned Enterprises: 
Mechanisms and Paths of Influence

Jiayi Tai

doi:10.18686/frim.v2i4.4328

State Audit and Governance of State-owned Enterprises: Mechanisms and Paths of Influence

Jiayi Tai

Abstract

Supervision of state-owned enterprises and state-owned capital operation is the statutory duty of state audit. This paper analyses the
function and positioning of state audit in the governance of state-owned enterprises, researches the influence mechanism of state audit on the
governance of state-owned enterprises, and discusses in depth the path of state audit influencing the governance of state-owned enterprises
from the formation of effective power supervision and information transmission mechanism, respectively, with a view to providing theoretical
and practical references for the high-quality development of state-owned enterprises.

Keywords

State audit; State-owned enterprises; Corporate governance

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DOI: http://dx.doi.org/10.18686/frim.v2i4.4328

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