国有企业要健康发展.除需要竞争性的市场结构外,还必须包括健全的外部监控体系。没有完备的监控体系,就不能保证国有企业经营沿着法制化和公平竞争的轨道运行,也很难保证其改善经营,提高效率。作为社会主义市场经济体制下宏观调控主要手段的国家财政,要与国有企业改革的目标相适应,在建立国有企业监控体系中找到正确的定位,发挥更有效的作用。(一)财政监控的方式。随着国 The healthy development of state-owned enterprises requires, besides the need of a competitive market structure, a sound external monitoring system. Without a complete monitoring system, there can be no guarantee that the operation of state-owned enterprises will follow the path of legalization and fair competition and it will be very hard to ensure that they will improve their operations and enhance their efficiency. The state treasury, which is the main means of macroeconomic regulation and control under the socialist market economic system, should be adapted to the objectives of the reform of state-owned enterprises. It should find a correct orientation and establish a more effective role in establishing the monitoring and control system for state-owned enterprises. (A) the way of financial monitoring. With the country