Author(s)

Mengyuan Xie ¹

Affiliation(s)

¹ School of Economics and Management, Zhaoqing University, Zhaoqing, China

Corresponding Author

Mengyuan Xie

ABSTRACT

How to ensure effective audit rectification has become the focus of attention for audit professionals. This paper adheres to the principles of effectiveness in major economic decision-making systems, procedural compliance, content legality, and result profitability. Based on an analysis of the constraints hindering the advancement of full audit coverage, it explores new models and pathways for internal audit supervision suitable for the mixed-ownership reform of state-owned enterprises from the perspective of value creation, aiming to better serve enterprise value creation.

KEYWORDS

Full Audit Coverage; Audit Supervision; Value Creation

CITE THIS PAPER

Mengyuan Xie, Reflection on the optimization path of internal audit in mixed ownership reform enterprises from the perspective of value creatione. Accounting and Corporate Management (2024) Vol. 6: 82-87. DOI: http://dx.doi.org/10.23977/acccm.2024.060411.

REFERENCES

[1] Chen L., Huang J., Chen X. (2020) Mixed-Ownership Reform and Auditor Choice: Evidence From Listed State-owned Enterprise. China Journal of Accounting Studies, 3, 435-469.  
[2] Hao Y. H., Wang Q. (2015) Balance Mechanism of Control in Mixed Ownership Enterprise—Case Research Based on the "E Wushang Control of Contention". China Industrial Economics, 3, 148-160.
[3] Cai G. L., Liu J. H., Ma X. X. (2018) Non-State-Owned Shareholder Governance and Executive Compensation of State-owned Enterprises. Management World, 5, 137-149.
[4] Liu Y. G., Zheng Q., Cai G. L. (2016) Do Non-State-Owned Shareholders Improve the Internal Control Quality in SOEs? Accounting Research, 11, 61-68. 

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