国有公司财务监督问题研究

现行的国有公司财务监督中缺少真正代表国有资本所有者行使监督职权的机构和人员,董事会、监事会和财务人员管理体制的缺陷,以及外部审计监督的不力,使得国有公司经营管理者有机会违规获取个人利益,结果必然导致国有资产流失。应考虑建立国有公司出资者监督代表的再监督制度和对财务监督人员的激励约束制度,推行国有公司年报审计的公开招标制。

Research on Financial Supervision of State-owned Companies

The current financial supervision of state-owned companies is lack of supervisory institution and personnel which can really delegate state-owned capital owners.The operating governors of state-owned companies have chances to obtain individual benefit illegally because the directorate,supervisory board and the administer system of financial personnel have defects because the external auditing supervision have no effect.As a result,state assets would be lost.We should establish the re-supervision system to supervisory representative of state-owned companies' investors,carry out inspirit-restrict mechanism to the financial superintendent,and implement public bidding system to state-owned companies' annual auditing.