The New Guidelines On State-owned Assets Supervision

The new accounting standards' promulgation and the implementation have brought accountant the environment profound change, regarding the new time's national capital supervision work, is also a huge challenge. How to know that the new accounting standards to the national capital supervision's influence, further strengthen the national capital supervision, will be an important topic. The new criterion had the new change, also has brought the new influence to state asset's supervision. First, new criterion to enterprise, when the time achievement produces affects greatly, the enhancement business finance data's authenticity, has further rammed the national capital supervision foundation. Next, the new criterion entrusts with the enterprise the bigger accounting policy right to independence, to a certain extent attenuated the surveillance to appraise the rigidity, has increased the national capital supervision difficulty. Third, the partial enterprises high-level had not known that fully the new accounting standards to the enterprise the influence, have brought the challenge for the national capital supervision.Facing the new criterion, in view of strengthens the state asset supervision, first, should develop the national capital supervision depth, realizes to enterprise's synthesis management by supervision. Therefore, the national capital supervision urgently awaits to transform the work mentality, according to accounting standards change new situation, development national capital supervision depth, innovation national capital supervision way. Next, should strengthen training, enhances to the new accounting standards basic spirit and the concrete operations technical understanding. Whether do the new accounting standards implement smoothly, the key lies in the criterion implementation "the human" question. Should strengthen the national capital prison staff, head of undertaking the personnel and the accounting personnels vigorously to new criterion knowledge study training. Third, should monitor comprehensively implements in the new criterion the profit unusual enterprise, the supervision completes the accounting information disclosure work, fourth, should further strengthen in the national capital supervision system communication and the coordination between various departments' for this reason, should analyze the deep level reason thoroughly, strengthens information between the national capital supervision system various departments' to communicate with the organization is coordinated, reduces redundant surveillance between department's, simultaneously eliminates the supervision blind spot, establishes a series of effective work mechanism, enhances the national capital supervision system's comprehensive effect comprehensively. The accounting control is the state asset management important means. This article uses investigates and studies on the spot the research technique which the analytic method and the qualitative analysis law unify, take the economic theory and the accounting theory as the foundation, the state asset management by supervision faced the question to the new criterion under to carry on the thorough inspection to analyze and to explore, disclosed and the supervision idea two aspects from the information put forward the consummation state asset supervision countermeasure proposal. this article through after new criterion implementation, to State-owned business this type enterprise's influence, in the guarantee does not interfere under the enterprise right of autonomous management condition, takes the State-owned business member, carried on the supervision to the enterprise the situation to carry on some discussions. Was strengthening the enterprise assets quality and the profit quality supervision and the transformation supervision idea and the way aspect proposed own viewpoint.