对监事会监督与委派会计监督若干问题的思考

监事会监督和委派会计监督是近年来我国为加强对国有企业的监督和管理而出台的两大重要举措。通过运用产权理论 ,并结合国有经济的战略性调整 ,对监事会监督和委派会计监督的性质、适用范围、监督方式及其发展前景等方面的问题进行了较系统的论述 ,文章认为 ,从性质上看 ,监事会监督和委派会计监督都属于所有者的内部监督 ;从适用范围来看 ,监事会监督和委派会计监督都只适用于国有大中型企业 ;从监督方式来看 ,监事会监督和委派会计监督属于财务监督 ;从发展前景来看 ,监事会监督和委派会计监督绝非权宜之计 ,二者在成熟的市场条件下仍有存在的条件和依据 ,且会进一步得到完善和更好地发挥作用。

Some issues about the control of the supervisory committee and the accredited accountant

The article uses the theory of modern property-right to analyze some issues about the control of the supervisory committee and the accredited accountant.We think that the control of the supervisory committee and the accredited accountant are not the exterior control as some researchers said,on the contrary, they are the internal control implemented by the state-owner.At the same time,we also think that both ways of control are only applicable to the large state-owned enterprises,including a small part of mediumsized enterprises,and in far as the control way is concerned,they are the financial control.At last,this article thinks that the control of the supervisory committee and the accredited accountant are not makeshift,and they will exist in the matured market economy,and play more important role in controlling and managing state-owned enterprises.