国企出资人财务监督机制的研讨（Research on financial supervision mechanism of state-owned enterprise investors）.docVIP

国企出资人财务监督机制的研讨（Research on financial supervision mechanism of state-owned enterprise investors） First, the review of 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 and promote the establishment of the modern enterprise system? Is it possible to strengthen the supervision of business operators and effectively safeguard the owners rights and interests? Here are some of the analyses. () - accountant appointment system The accountant appointment system refers to the accounting personnel management system, which is independent of the enterprise from the enterprise, and is implemented by the state through the functions of the unified accreditation, assessment, appointment and removal and management. 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 po