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近年来,一些企业在强调和扩大经营自主权的同时,由于没有建立起有效的财务监督机制,导致企业财务管理混乱,会计信息失真,国有资产权益被侵蚀,违法违纪现象屡见不鲜。为了扭转这一局面。湖南省怀化市(县级市)自1997年初开始实施向国有企业派驻财务总监的办法,在加强国有企业外部财务监督方面进行了有益的探索。为了总结、借鉴其做法和经验,我们最近赴怀化市进行了深入的调查。现将调查情况和我们的建议综述如下:
In recent years, while emphasizing and expanding their business autonomy, some enterprises have not established an effective financial supervision mechanism, resulting in confusion in their financial management, distortion of accounting information, erosion of the rights and interests in state-owned assets, and frequent violations of law and discipline. In order to reverse this situation. Since the beginning of 1997, Huaihua City (county-level city) in Hunan Province has implemented the method of appointing chief financial officers to state-owned enterprises and conducted useful explorations in strengthening the external financial supervision of state-owned enterprises. In order to summarize and draw lessons from its practices and experiences, we conducted an in-depth investigation recently in Huaihua City. The survey and our suggestions are summarized as follows: