From the present situation, the state is not optimistic about the audit of state-owned enterprises. This is affected by a variety of reasons. In the reform and development of state-owned enterprises, we should firstly pay attention to the particularity of state-owned enterprises and secondly insist on being problem-oriented.As an external supervision mechanism, state audit should be excessively involved in the operation and management of state-owned enterprises. On behalf of the state, it should examine whether the state-owned enterprises have performed their functions well and whether the governance of state-owned enterprises has solved their current outstanding problems well. It is an inevitable choice to focus on performance audit.In promoting classified performance audit of state-owned enterprises, there is no ready experience to refer to, and there are two key problems that need to be solved. First, the audit objects should be clearly defined. State-owned capital investment, operating companies and enterprises directly under the supervision of SASAC should be the main audit objects, and the direct audit of second-level and third-level subordinate enterprises should be relatively weakened. Second, we should clearly distinguish three types of state-owned enterprises and select three types of performance indicators as audit standards.
