Research On Accounting Supervision Of State-owned Assets Management

Accounting supervision is a important method in state-owned assets management. In this paper, we adopt the research method of combining the criterion analysis and case analysis , in light of the actual situation and the existing problems, and using the base of economic and accounting theory to furtherly study and analysis the construction of accounting supervision system of state-owned assets management.The organization of the paper is as follows:Chapter 1 Introduction. It mainly introduces the background and the significance of this topic selection, discusses and analyzes the major viewpoints of the relevant literatures and papers on state-owned assets management and accounting supervision. The structure system, the main conclusions drawn in this paper and the innovations have been introduced at last.Chapter 2 The economic analysis of accounting supervision in the state-owned assets management. In the perspective of property rights economics, regulation economics, information economics, it points out that for the property rights,the one function of accounting is to define property rights, the other function is to protect the property rights. The important ways of protecting public property is to adopt accounting supervision.Chapter 3 The situation and problems of accounting supervision of state-owned assets management. First, this paper has reviewed the current status of the accounting supervision in Chinese state-owned assets management. Second, the analysis has pointed out the problems and the reasons in Chinese accounting supervision. Third, inspect and analysis several problems of the internal control not fully play its role and so on. Finally, choose the case of Klong electric appliance to conducted case studies on accounting fraud caused the loss of state assets.Chapter 4 Accounting supervision system construction of the state-owned assets management . First, define on the accounting entity of accounting supervision system. Second, the target and content of our country's accounting supervision are analyzed. Third, corresponding countermeasures are brought to solve the problem in state-owned enterprises internal control. Fourth, in accordance with the actual situation and effect of accounting regulatory, introduce an accounting regulatory approach being constructed in our country that is "led to government regulation, industry self-regulation and internal supervision of enterprises for supplementary" . Finally, this papers mainly study EVA as the core indicators in accounting supervision .