自从财务监督制度被人们发现以来,就一直受到人们的关注。随着近年来,企业财务问题频发,而企业财务问题的发生不仅仅影响企业自身的经济效益,还会对投资者和利益相关者产生影响,因此企业财务监督制度更是受到了社会和学界的高度关注。从国有企业隐性激励不断增加到小型民营企业短时间破产,都在告诉我们,不论企业规模大小,企业中的财务监督制度机制必须有效运行,才能保证企业良好、有序和长久发展。目前,很多企业的财务监督制度并不完善,还有一些仍然没有建立起财务监督制度,而管理层又因为自身利益作出损害企业利益的行为,最终影响企业经营,甚至导致企业的破产。为了企业的经济责任和社会责任,企业必须要建立完善、有效的财务监督制度。 Since the financial supervision system was discovered by people, it has always been people’s attention. With the frequent financial problems of enterprises in recent years, the financial problems of enterprises not only affect their own economic benefits, but also affect investors and stakeholders. Therefore, the financial supervision system of enterprises is even more affected by the social and academic circles Highly concerned. From the continuous increase of implicit incentives of state-owned enterprises to the short-term bankruptcies of small-scale private-owned enterprises, they all tell us that no matter how large or small an enterprise is, the financial supervisory system in an enterprise must be effectively operated to ensure a sound, orderly and long-term development of the enterprise. At present, the financial supervisory system of many enterprises is not perfect, and some still fail to establish a financial supervision system. However, management, in its own interest, acts harming the interests of the enterprise and ultimately affects the operation of the enterprise and even leads to the bankruptcy of the enterprise. In order to corporate economic responsibility and social responsibility, enterprises must establish a sound and effective financial supervision system.