{"id":4385,"date":"2025-12-31T02:46:04","date_gmt":"2025-12-31T09:46:04","guid":{"rendered":"https:\/\/kiemtoan.man.net.vn\/?p=4385"},"modified":"2025-12-31T02:46:04","modified_gmt":"2025-12-31T09:46:04","slug":"kiem-toan-doanh-nghiep-nha-nuoc","status":"publish","type":"post","link":"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-doanh-nghiep-nha-nuoc\/","title":{"rendered":"Auditing state-owned enterprises: Process, role, and solutions to improve the efficiency of public capital management."},"content":{"rendered":"

Auditing state-owned enterprises is a core activity aimed at monitoring the management and use of national financial resources and assets within economic entities. <\/span>Law on State Audit 2015<\/span><\/a> And with the 2019 amendments to the Law on Financial Audits, this activity plays a crucial role in maintaining financial discipline and ensuring that corporations and state-owned enterprises operate in accordance with the law. Given the significant contribution of the state-owned sector to GDP, auditing helps minimize losses and enhance accountability of leaders.<\/span><\/p>\n

Statistics from reports by the State Audit Office (SAO) show that every year this agency recommends financial handling of tens of trillions of VND at state-owned enterprises. In particular, according to <\/span>Decision 22\/QD-KTNN<\/span><\/a>The current focus is not only on compliance but also on evaluating economic efficiency and effectiveness (3E). This confirms that auditing state-owned enterprises is a sharp tool for the State to exercise its ownership rights and ensure transparency in the socialist-oriented market economy.<\/span><\/p>\n

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