发达国家企业财务监督模式的分析与借鉴

西方发达国家国有公司财务监督模式,主要有主管部门监督、财政部门监督、审计部门监督、监事会监督等模式。我国应学习和借鉴发达国家的有效监督制度,洋为中用,从国情出发,建立中国特色的公司财务监督模式。

The financial supervision mode of developed countries state-owned enterprises mainly includes responsible department surpervision mode, finance department surpervision mode, audit department surpervision mode, Board of Supervisors surpervision mode. We should use the experience of developed countries fo reference and set up financial supervision mode with Chinese characteristic.