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国有企业尤其是国有大中型企业是我国国民经济的支柱,是发展国民经济的重要主体和坚强依靠,但我国国有企业财务监控机制与其在国民经济中的重要地位还不相匹配,财务监控机制还存在着诸如监管力度不够、市场监督不足、监督流于形式等问题,尤其是国有企业内部的监控机制存在一定的漏洞导致的国有资产流失严重、内部人控制等问题都已成为社会广泛关注的热点,本文将从国有企业内部管理入手,在借鉴前人的理论和研究成果的基础上,针对国有企业财务监控的现状进行分析总结,提出了建立国有企业财务监控有效机制的对策建议。
State-owned enterprises, especially state-owned large and medium-sized enterprises, are the backbone of our national economy and the important subject and strong support for the development of the national economy. However, the financial monitoring mechanism of our state-owned enterprises does not match their important position in the national economy. The financial control mechanism There are some problems such as inadequate supervision, lack of market supervision and supervisory oversight. In particular, there are some loopholes in the monitoring mechanism of state-owned enterprises, which lead to the loss of state-owned assets and the control of insiders. These issues have become the focus of widespread public concern This article starts with the internal management of state-owned enterprises, analyzes and summarizes the status quo of state-owned enterprises’ financial monitoring on the basis of previous theories and research results, and puts forward some countermeasures and suggestions on how to establish an effective mechanism for financial monitoring of state-owned enterprises.