国有公司财务监督问题研究

现行的国有公司财务监督中缺少真正代表国有资本所有者行使监督职权的机构和人员，董事会、监事会和财务人员管理体制的缺陷以及外部审计监督的不力使得国有公司经营管理者有机会违规获取个人利益，结果必然导致国有资产流失。应考虑建立国有公司出资者监督代表的再监督制度和对财务监督人员的激励约束制度，推行国有公司年报审计的公开招标制。

On the Problem of Accounting Supervision in State Firms

There are few representatives of State assets owners in accounting supervision program of State firms. Managers of State firms are liable to violate regulations to gain personal profit because of the defected board, supervisory board and accounting supervisory mechanism and weak auditing supervision, resulting in the loss of State property. It is suggested to establish a re-supervisory program representing owners of State assets and an incentive supervisory mechanism for accountants as well as the bidding system for audit of State firms' annual accounting report.