国企审计失败分析——以永煤控股为例
Analysis of Audit Failure of State-Owned Enterprises—Taking Yong Coal Holdings as an Example

我国国有企业是国民经济的重要支柱，国企的管理与审计都是企业运行的重中之重，近年来，国内证券市场上市公司审计失败事件频发，不仅使国内资本市场遭受损失，也影响了投资者的信心。无论是审计师还是管理者都应该在审计失败的案例中吸取教训，学习经验。本文以永煤控股为例来研究国企审计过程中存在的问题和审计失败的原因，并在案例分析的基础上为之后审计工作提出提升审计人员职业素养、保持职业怀疑和国企管理者加强国企内部审计的工作建议，希望可以为防止审计失败的发生提出一些建议，降低审计失败的可能。
Chinese state-owned enterprises are an important pillar of the national economy, management and auditing of state-owned enterprises are among the top priorities of enterprise operation. In recent years, audit failures of listed companies in the domestic securities market have occurred frequently, which not only makes the domestic capital market suffer losses, but also affects the confidence of investors. Both auditors and managers should learn lessons and experience in the case of audit failure. This paper takes Yong Coal Holdings as an example to study the problems existing in the audit process of state-owned enter-prises and the reasons for audit failure. Based on the case analysis, this paper proposes suggestions for the future audit work to improve the professional quality of auditors, maintain professional doubts and strengthen the internal audit of state-owned enterprises by the managers, hoping to put forward some suggestions to prevent the occurrence of audit failure and reduce the possibility of audit failure.