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对国有企业而言,财务管理监督体制既可以将政府与企业有效区分开来,也可以有效促进国有企业可持续发展,在国有企业中占据着十分重要的地位。经过几十年的改革治理,目前国有企业已基本形成一套较为完整的财务管理监督体制,但为适应市场发展形势,就需要对国有企业财务管理监督体制进行改革。因此,文章重点对国有企业财务管理监督体制的形成及其现存问题进行了探讨,并提出了一些完善国有企业财务管理监督体制的有效对策。
For state-owned enterprises, the financial management and supervisory system can effectively separate the government from the enterprises and effectively promote the sustainable development of the state-owned enterprises, occupying a very important position in the state-owned enterprises. After several decades of reform and governance, at present, state-owned enterprises have basically formed a relatively complete set of financial management and supervision system. However, in order to meet the market development situation, it is necessary to reform the financial management and supervision system of state-owned enterprises. Therefore, the article focuses on the formation of state-owned financial supervision and management system and its existing problems are discussed, and some effective measures to improve the financial management and supervision system of state-owned enterprises.