论国有企业会计控制

会计控制弱化是我国国有企业普遍存在的问题，究其根源，主要是所有者和经营者目标的背离、所有者虚位、会计行为失当等原因所致，要保证经营者有效履行受托经营责任，维护所有者利益，就必须加强国有企业会计控制，鉴于此，本文提出了建立多层次会计控制系统，完善企业激励机制、加强企业内部控制管理，强化外部监督与约束机制等会计控制对策。

Discussion on the Accounting Control of SOEs

The weakening of the accounting control is a universal problem in SOEs of our country,which is mainly caused by the deviation of objectives between the owner and the management,the vacancy of the owner's position,and the impropriety of accounting behavior.In order to ensure the effective performance of accountability by management and protect the owner's interests,the accounting control of SOEs must be strengthened.In view of the situation,this paper will propose some countermeasures about accounting countrol,including the establishment of the multi-layered accounting coutrol system,the prefection of incentive mechanism,the reinforcement of internal control management,and the strengthening of mechanism of external supervision and restriction.