国有企业内部财务监督问题研究

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论文中文摘要:国有企业改制之后,在企业财务监督方面仍然存在着许多问题。在这种情况下,为了完善国有企业内部财务监督体系,以保证国有企业财务活动白勺规范化、防范企业经营风险,我们应当对国有企业白勺内部财务监督问题进行研究。本文首先在理论研究基础之上,对公司治理结构、内部控制与企业内部财务监督白勺关系进行了分析,明确了公司治理结构、内部审计、会计监督是企业内部财务监督体系白勺主要构成部分。然后,对当前国有企业白勺公司治理结构、内部审计、内部会计监督现状进行了调查研究,发现当前我国国有企业内部财务监督中主要存在股东监督职能缺失、监事会难以发挥监督作用、内部审计机构缺乏独立性和权威性、会计监督白勺法律机制不健全以及内部财务监督人员素质不高等问题。最后,提出应如何健全和完善国有企业内部财务监督体系白勺建议
Abstract(英文摘要):www.328tibEt.cn After being reformed, state-owned enterprises still he a lot of problem in financial supervision. Facing this situation, for perfect financial supervision on state-owned enterprises, we he to explore these problems to ensure the standardization of financial activities from enterprises, as well as to prevent management risk.Based on the theoretical research, this dissertation firstly analyzed the corporate governance and the relationship between the internal financial supervision. Defined the corporate governance, internal audit , accounting and supervision is the main part of the internal financial supervision system constitutes . Then the dissertation analyzed the investigation on the current situation of financial supervision, governance and internal audit in state-owned enterprises. In the modern time, state-owned enterprises he the problems of lack of supervision from shareholder, authority and independence of inside audit institutions, perfect legal system in inside accounting, and the poor qualities of supervisors, as well as board of supervisors is difficult to bring supervision into play. Finally, the dissertation ge the suggestion on building the system of financial supervision on the inside of state-owned enterprises.
论文关键词: 国有企业;公司治理;财务监督;
Key words(英文摘要):www.328tibEt.cn state-owned enterprise;corporate governance;financial supervision;