党的十五大报告指出:公有制经济不仅包括国有经济和集体经济,还包括混合所有制经济中的国有成份和集体成份。这是党和国家首次对“混合所有制经济”的肯定,它标志着“混合所有制经济”已经成为国民经济的重要组成部分。如何适应所有制结构和企业组织形式的变化,进一步改进、加强审计监督,是当前审计工作迫切需要研究和解决的问题。下面,就此谈点个人想法,仅供参考。一、关于混合所有制经济的几个基本问题 The report of the 15th National Party Congress pointed out: The public-owned economy includes not only the state-owned economy and the collective economy, but also the state-owned and collective components of the mixed-ownership economy. This is the first confirmation made by the party and the state over the “mixed ownership economy,” which signifies that “the mixed ownership economy” has become an important part of the national economy. How to adapt to changes in the ownership structure and the organizational form of enterprises, to further improve and strengthen audit supervision, is an urgent need to study and solve the current audit work. Here, talk about personal ideas, for reference purposes only. First, several basic questions about the mixed ownership economy