Construct Of Accounting Supervision System Of State-owned Enterprise

The modem enterprise mechanism is the basic reform direction of state-owned enterprises in China. Corporation is one kind of effective form of modern enterprise mechanism, and Corporate governance is the core of corporation. There are many problems in Corporate governance of the state-owned enterprises, which make the operators manipulate the fiscal work and results in distortion o f fiscal information. The distortion of fiscal information of enterprises can result in large quantities of state-owned assets leak, and then affect the right decision-making of the user.Accounting supervision is used as the system of guaranteeing the quality of fiscal information. The deficiency of Accounting supervision is the direct factor resulting the distortion of fiscal information. Accounting supervision system is important to reforming state-owned enterprises.There are many factors causing the deficiency of accounting supervision in state-owned enterprises. The thesis points out the present deficiency of accounting supervision in state-owned enterprises concentrated on the research of accounting supervision system in state-owned enterprises, and establishes multiple accountant supervision systemThe thesis suggests that the dividing between exterior accounting supervision and internal accounting supervision in state-owned enterprise should be based on corporate Corporation The accountant supervising of internal corporation should satisfy the needs of both the operators' management and protecting the individual interest of each interest group.In the last section of the thesis the author analyses the construct of strengthening the exterior circumstances of accountant supervision system of state-owned enterprise.