企业的财务监督体系是企业治理结构的重要组成部分,一个设计科学有效的财务监督体系不仅能改善企业财务管理,同时还有利于国民经济的健康发展。但是,目前我国部分企业财务监督体系还存在缺陷却很不如人意。本文分析了财务监督体系中存在的问题,并针对问题阐述了具体的解决方法。 The financial supervision system of an enterprise is an important part of the corporate governance structure. A scientific and effective financial supervision system can not only improve the financial management of an enterprise, but also benefit the healthy development of the national economy. However, at present, some financial defects in our country’s financial supervision system are still unsatisfactory. This article analyzes the existing problems in the financial supervision system, and explains the specific solutions to the problems.