The issue of auditing central state-owned enterprises' overseas assets has been brought up into agenda during the "two sessions". In the opinion of ANBOUND research team, to regulate central state-owned enterprises’ overseas assets requires not only the perfection of auditing system of central state-owned enterprises which will allow the participation of all entities, such as SASAC, Auditing Administration, Discipline Inspection Department, Supervision Department and Touring Group, so as to form a unified regulating strength, but also marketization reform that will permit regulation in accordance with rules of market economy.