国有企业财务监管问题及制度创新研究

Issues and Institutional Innovation of Financial Supervision in State-owned Enterprise

深化国有企业改革,推动国有资本做强做优做大,财务监管是实现该目标的重要手段。从政府监管、国有企业内部监管和第三方财务监管为视角,分析国有资产财务监管现状及存在问题,提出明确各类国有企业财务监管目标,科学制定绩效评价指标;加强国有企业全流程财务监管;完善国有企业法人治理结构;加大财务总监的职责权限,提高国有企业内部财务监督能力和加强对第三方会计师事务所的监督等措施,以促进国有企业高质量的发展。

To deepen the reform of state-owned enterprises and to generate the state-owned capital to make them stronger,better and bigger,financial supervision is an important means to achieve this goal.From the perspective of government supervision,internal supervision of state-owned enterprises and third-party finance,this paper analyzes the current situation and problems existing in the sector of financial supervision of the state-owned assets,specifies objectives to exercise financial supervision to various state-owned enterprises and develop performance evaluation indicators scientifically,which will speed up the whole process of financial supervision to stateowned enterprises and efficiently establish the corporate governance structure of state-owned enterprises.In order to promote the highquality development of state-owned enterprises,we should assume the extensive responsibility and authority over the financial directors,develop the internal financial supervision ability of the state-owned enterprises and tighten the supervision of the third-party accounting firms.