建立适应市场经济和现代企业制度要求的企业监督体系,积极推进国有企业改革,是摆在我们面前的一个新的重要课题。当前,企业监督从形式到内容,从上到下,从里到外,已形成了纵横交错、名目繁多的自体监督与客体监督的立体网络。这个网络既有来自社会上的行政经济监督,如工商、审计、金融、税务等等,也有纪委、监察等党纪、政纪的监督;既有上级主管部门的全方位监督,也有企业内部职代会和职工民主监督;既有外部的司法监督和舆论监督,也有企业中各职能部门自我监督,甚至还有企业周边地区村民、居民的广泛监督。 Establishing an enterprise supervision system that meets the requirements of a market economy and a modern enterprise system and actively promoting the reform of state-owned enterprises are a new important issue before us. At present, the supervision of enterprises has formed a three-dimensional network of criss-crossing and numerous self-supervision and object supervision from top to bottom and from the inside to the outside from form to content. This network has both administrative and economic supervision from the community, such as industry and commerce, auditing, finance, taxation, etc., as well as discipline inspection and supervision by the Commission for Discipline Inspection and supervision. It not only provides all-round supervision of higher-level authorities, but also has an internal employee representative conference And workers’ democratic supervision; both external judicial supervision and public opinion supervision, as well as self-supervision by various functional departments in enterprises and even extensive supervision by villagers and residents in the surrounding areas of enterprises.