“一带一路”战略的实施涉及到我国境外投资、境外国有资产的监督审计问题。这一战略促使本文反观目前境外国有资产监管的现状及存在的问题,提出审计机关应创新国有控股企业境外资产审计监督方式,开展经常性的国有控股企业境外资产审计等对策,以便于各级审计机关加强对“一带一路”战略下项目实施情况的审计,促进各项规划的制定和提高专项资金使用的效果等。

The implementation of the “One Belt and One Road” Strategy involves the supervision and audit of China’s overseas investment, overseas state-owned assets supervision. The strategy promotes this paper to review the status quo and existing problems of the state-owned assets supervision. And then, it puts forward that the audit institutions shall audit and supervise creatively state-owned holding enterprises overseas assets, carry out regular state-owned holding enterprises overseas assets audit strategy, in order to facilitate the audit organs at all levels to strengthen the audit of the implementation of the project under the “One Belt and One Road”Strategy, to improve the effect of the use of special funds, etc.