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国有企业改革一直是我国经济体制改革面临的重大课题。国有企业改革涉及方方面面，其中完善国有企业监督机制、加强领导班子建设是其重要内容。随着改革的深入推进，国有企业财务监督制度也不断得到改进和完善，目前已经实行的稽察特派员制度对于推进政企分开，健全财务监管制
The reform of state-owned enterprises has always been a major issue that our country's economic system reform faces. The reform of state-owned enterprises involves all aspects. Among them, the improvement of the supervision mechanism of state-owned enterprises and the strengthening of the leading body are an important part of the reform. With the deepening of reform, the financial supervision system of state-owned enterprises has also been continuously improved and improved. At present, the inspection commissioner system that has been put in place is of great significance to promoting the separation of government from enterprises and improving the financial supervision system