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当前国有企业股权投资项目随着国家经济的发展和进步逐渐呈现出非常显著的具有时代特色的特殊性。开展股权的投资是当前国有企业发展中的一项重要的任务,能够为企业的后续发展提供充足的动力。但是开展股权的投资后国有企业对于审计分析的评价也有至关重要的作用和意义。本文从国有企业开展股权的投资后对审计的评价分析的涵义、特点和作用、方法和内容入手对其进行着重分析和叙述,旨在为开展股权的投资后国有企业的审计评价分析提供参考。
At present, with the development and progress of the national economy, the equity investment projects of state-owned enterprises gradually show the distinctive characteristics of the times. To carry out equity investment is an important task in the current development of state-owned enterprises, which can provide sufficient motivation for the follow-up development of the enterprises. However, after the equity investment is carried out, the evaluation of the SOEs also plays an important role and significance. This paper analyzes and narrates the conception, characteristic and function, method and content of the audit appraisal after the state-owned enterprise carries out the investment in equity, aiming to provide a reference for the audit appraisal and analysis of the state-owned enterprise after the equity investment.