国有企业强化监事会与内部审计协同监督的探讨

Discussion on Strengthening the Coordination Supervision between the Board of Supervisors and Internal Audit in State-Owned Enterprises

建立健全有效的内部监督机制是构建公司治理框架的关键,其中监事会监督和内部审计工作均是内部监督机制中重要的环节。现实工作中,多数国有企业监事会工作并未能充分发挥其监督效果,存在一定"空虚化"等问题。国有重点企业监事会职能划入审计后,有关内部审计和监事会协同监督的指导意见或文件尚未正式出台。文章从如何加强二者融合和协同监督的角度出发,结合工作实践,提出关于加强协同监督的具体举措。

Establishing effective internal supervision mechanism is the key to construct corporate governance framework,in which the board of supervisors and internal audit are important links in the internal supervision mechanism.In reality most of the work of the board of supervisors in state-owned enterprises can not give full play to its supervision effect,and there are some problems such as"emptiness".After the functions of board of supervisors in key state-owned enterprises have been merged into the audit department,the guiding opinions or documents on the internal audit and the collaborative supervision of the board of supervisors have not been formally issued.Therefore,from the perspective of how to strengthen the integration of the two and collaborative supervision,combined with work practice,this paper puts forward specific measuresto strengthen collaborative supervision.