国企出资人财务监督机制的研讨（Study the financial supervision mechanism of state-owned capital）.docVIP

国企出资人财务监督机制的研讨（Study the financial supervision mechanism of state-owned capital） Review of a new state-owned enterprises, financial supervision mechanism In order to solve the absence of investors, financial supervision is the overhead problem in recent years, governments have adopted various measures including the accounting accreditation system, financial director and inspector system, aimed at strengthening the financial supervision of state-owned enterprises. However, whether these measures can improve the corporate governance structure, promote the establishment of modern enterprise system? Whether can strengthen the supervision of enterprises, operators to effectively safeguard the rights and interests of owners? Here we should make some analysis. (-) accounting appointment system Accountant appointment system refers to the accounting independent from the enterprise, to implement the accounting personnel management system accreditation, assessment, appointment and management by the state departments. The accounting accounting accreditation system no longer belongs to the operator; but on behalf of the owner to implement direct supervision of enterprises, for the elimination of state-owned enterprises exist the phenomenon of insider control, accounting personnel and operators to avoid collusion. Deceive owner, appears to have a certain role in promoting. However, a careful analysis of the system, will be found either in theory or practice, the accountant appointment system there are still many problems, to solve the current accounting disorder, financial supervision problems fundamentally, by the promotion of accounting appointment system seems a bit rough, it is difficult to achieve the desired goals. (two) to check for The inspection system is defined by the government to the large and medium-sized state-owned key enterprises sent inspectors, check the companys financial position and operating results, evaluation of enterprise and enterprise management perfor