从长虹公司的实践看国有企业的内部财务监督.docVIP

从长虹公司的实践看国有企业的内部财务监督 摘 要 国有企业改革之后，企业内部财务监督体系仍然存在着许多问题。在这种情况下，为了国有企业内部财务监督体系，保证国有企业财务活动合法性、保证国家人民的财产，当务之急是在加强外部财务监督的同时，进一步健全国有企业内部财务监督机制，强化国有企业的内部财务监督。 应用企业内部财务监督相关理论，对国有企业的公司治理结构、内部审计、会计监督等现状进行了调查研究，分析了当前主要存在的股东监督职能缺失、董事会职责不明确，难以有效约束经理层、企业内部会计监督执法不严等问题，并提出了善国有企业内部财务监督体系的建议。 在理论研究的同时，以“长虹集团”这一国有企业为实例，剖析“长虹集团”财务监督体系存在的问题以及如何健全“长虹集团”的财务监督体系。以期为国有企业的更好发展，起到抛砖引玉的作用。To Look Through The Internal Financial Supervision Of State-Owned Enterprises From The Practice Of ChangHong Major: ACCA Student: Wang Jing Supervisor: Xu Guo Abstract After being reformed, state-owned enterprises still have some problems in financial supervision. Facing this situation, for sound financial supervision on state-owned enterprises, we have to explore these problems to ensure the standardization of financial activities from enterprises and ensure the people’s assets shall be inviolable. This paper apply internal financial supervision and the related theory, to state-owned enterprises corporate governance structure, internal auditing, accounting supervision and so on the investigation of present, analyzes the main existing shareholders supervision function loss, the board of directors duty is not clear, can not effectively constraint managers, enterprises internal accounting supervision/law-enforcement lax, etc, and proposes to improve and perfect the state-owned enterprise internal financial supervision system suggestion. In theory research at the same time, through changhong group the state-owned enterprise as an example to analyze the state-owned enterprise financial supervision system of existing problems and how to improve changhong group financial supervision system. For China’s state-owned enterprises can better development, provide a thoughtful role. Key word: state-owned enterprise financial supervision; corporate governance; interior auditin 一、国有企业内部财务监督的意义 （一）、财务监督 财务监督的定义尤其来说通俗易懂，对一个公司的财务情况的合理、合法、有效性的监督，我们就称之为财务监督。 优秀的财务监督是推动一个公司进一步发展的决定性因素。财务监督在对预算的编制、执行和财务报告是否真实公