<h1><img alt="中共十八大" src="http://ichef.bbci.co.uk/news/ws/660/amz/worldservice/live/assets/images/2015/03/03/150303065705_china_national_congress_624x351_reuters.jpg" width="624" height="351" style="color: inherit; font-family: inherit; font-style: inherit; font-weight: inherit; letter-spacing: inherit; line-height: inherit; font-size: 14px; margin: 0px; padding: 0px; vertical-align: baseline; height: auto; max-width: 100%; -webkit-user-select: none; width: 645.775024414063px; display: block;" /></h1><div style="border: 0px; color: #404040; font-family: Helvetica, Arial, STHeiti, 华文黑体, \’Microsoft YaHei\’, 微软雅黑, SimSun, 宋体, \’WenQuanYi Micro Hei\’, sans-serif; font-size: 14px; line-height: 12.8000001907349px; margin: 0px 53.7750015258789px 0px auto; padding: 0px; vertical-align: baseline; background-color: #ffffff;"><figure style="border: 0px; color: inherit; font-family: inherit; font-style: inherit; font-weight: inherit; letter-spacing: inherit; line-height: inherit; margin: 32px -54.2249984741211px 0px 0px; padding: 0px; vertical-align: baseline; clear: both; background-color: #111111;"><figcaption style="border: 0px; color: inherit; font-family: inherit; font-style: inherit; font-weight: inherit; letter-spacing: inherit; line-height: inherit; margin: 0px; padding: 16px; vertical-align: baseline;"><span style="border: 0px; color: #ececec; font-family: inherit; font-style: inherit; font-size: 1.2rem; font-weight: inherit; letter-spacing: inherit; line-height: 1.33333; margin: 0px; padding: 0px; vertical-align: baseline; display: block;">中国官方媒体报道，有关部门将在2015年对央企进行审查，作为习近平上任后反腐的又一轮举措</span></figcaption></figure><p style="border: 0px; font-family: inherit; font-style: inherit; font-size: 1.6rem; font-weight: bold; letter-spacing: inherit; line-height: 1.5; margin-top: 28px; padding: 0px; vertical-align: baseline;">新华社3月3日转载《中国青年报》报道，全国政协委员中国审计署原审计长董大胜透露，中国中央企业有超过4万亿境外资产未纳入审计监督；他建议对国企和国有资本实行全覆盖。</p><p style="border: 0px; font-family: inherit; font-style: inherit; font-size: 1.6rem; font-weight: inherit; letter-spacing: inherit; line-height: 1.5; margin-top: 23px; padding: 0px; vertical-align: baseline;">《中国青年报》指，至2013年底，110多家中央企业资产总额达到35万元人民币，而据国资委统计，境外经营单位资产总额占比12.5%；照此比例，中央企业的境外资产总额即超过4.3万亿元（约合6374亿美元）。</p><p style="border: 0px; font-family: inherit; font-style: inherit; font-size: 1.6rem; font-weight: inherit; letter-spacing: inherit; line-height: 1.5; margin-top: 18px; padding: 0px; vertical-align: baseline;">董大胜透露，这部分央企资产“基本上没有进行审计”。</p><p style="border: 0px; font-family: inherit; font-style: inherit; font-size: 1.6rem; font-weight: inherit; letter-spacing: inherit; line-height: 1.5; margin-top: 18px; padding: 0px; vertical-align: baseline;">此次有中国官媒报道指，有关部门将在2015年对央企进行全面调查，作为中共中央总书记习近平上任后开展反腐行动的又一轮举措。</p><p style="border: 0px; font-family: inherit; font-style: inherit; font-size: 1.6rem; font-weight: inherit; letter-spacing: inherit; line-height: 1.5; margin-top: 18px; padding: 0px; vertical-align: baseline;">新华社的这则报道，出现在中共中央纪委声称将加强追查贪腐官员和企业的非法海外资产之后。</p><figure style="border: 0px; color: inherit; font-family: inherit; font-style: inherit; font-weight: inherit; letter-spacing: inherit; line-height: inherit; margin: 22px -24.6375007629395px 24px 24px; padding: 0px; vertical-align: baseline; width: 295.762512207031px; clear: both; float: right; background-color: #111111;"><img alt="中国审计署" src="http://ichef.bbci.co.uk/news/ws/304/amz/worldservice/live/assets/images/2013/10/02/131002094159_china_audit_304x171_z_nocredit.jpg" width="304" height="171" style="color: inherit; font-family: inherit; font-style: inherit; font-weight: inherit; letter-spacing: inherit; line-height: inherit; margin: 0px; padding: 0px; vertical-align: baseline; height: auto; max-width: 100%; -webkit-user-select: none; width: 295.762512207031px; display: block;" /><figcaption style="border: 0px; color: inherit; font-family: inherit; font-style: inherit; font-weight: inherit; letter-spacing: inherit; line-height: inherit; margin: 0px; padding: 16px; vertical-align: baseline;"><span style="border: 0px; color: #ececec; font-family: inherit; font-style: inherit; font-size: 1.2rem; font-weight: inherit; letter-spacing: inherit; line-height: 1.33333; margin: 0px; padding: 0px; vertical-align: baseline; display: block;">原审计署官员建议，对国有企业资产应该每一至两年审计一次</span></figcaption></figure><p style="border: 0px; font-family: inherit; font-style: inherit; font-size: 1.6rem; font-weight: inherit; letter-spacing: inherit; line-height: 1.5; margin-top: 18px; padding: 0px; vertical-align: baseline;">“在过去多年的实践中，不成文的做法是审计署只对118家中央企业中的57家进行过领导干部经济责任审计，其余的企业由有关部门组织或者委托会计师事务所进行审计，”《中青报》引述董大胜说，“对其他中央部委下属的企业，审计署从来没有审计过。”</p><p style="border: 0px; font-family: inherit; font-style: inherit; font-size: 1.6rem; font-weight: inherit; letter-spacing: inherit; line-height: 1.5; margin-top: 18px; padding: 0px; vertical-align: baseline;">“对中央企业越来越大的境外投资也基本上没有进行审计，这就存在着国有企业审计大量空白点。”</p><p style="border: 0px; font-family: inherit; font-style: inherit; font-size: 1.6rem; font-weight: inherit; letter-spacing: inherit; line-height: 1.5; margin-top: 18px; padding: 0px; vertical-align: baseline;">他建议将所有国企、央企实行国家审计全覆盖，包括境外投资，均纳入审计监督，同时建立对国企经常性的审计制度。</p><p style="border: 0px; font-family: inherit; font-style: inherit; font-size: 1.6rem; font-weight: inherit; letter-spacing: inherit; line-height: 1.5; margin-top: 18px; padding: 0px; vertical-align: baseline;">他表示应该争取对国有企业资产每一至两年审计一次，对国企领导人员的经济责任履行情况在其任期内至少审计一次，并对重大改组、并购、国有产权的处置转让、重大投资项目、大额采购事项和资金运用等等重特大事项实行专项跟踪审计；他还指出，党政官员与企业领导人身份转换过于频繁，容易产生短期行为和利益输送，不利于企业长期发展。</p><p style="border: 0px; font-family: inherit; font-style: inherit; font-size: 1.6rem; font-weight: inherit; letter-spacing: inherit; line-height: 1.5; margin-top: 18px; padding: 0px; vertical-align: baseline;">另有报道则引述经济学者指出，相关的措施改变未必会对审计结果产生重大影响。</p><p style="border: 0px; font-family: inherit; font-style: inherit; font-size: 1.6rem; font-weight: inherit; letter-spacing: inherit; line-height: 1.5; margin-top: 18px; padding: 0px; vertical-align: baseline;">“由于估值方面的困难，国企央企的总资产统计非常困难，”路透社引述摩根斯坦利经济学家乔虹说，“我们通常都只掌握投资资金流动的数据，而不是已有储备的价值。”</p></div>