Company's Financial Supervision Theory And Countermeasures

Financial supervision is strongly required to improve the defects in company抯 capital management, which are exposed step by step accompanying with the enterprises?reform. In addition, the globalization of economic and the trend of decentralization and flatenment in management that makes financial supervision has a great significance. So, the discussion to financial supervision is very important .The paper will discuss these themes: what kind of enterprise governmental system will support the financial supervision, how to supervise and encourage the manages and the distributing institutions, and what method can be took. Under the polestar of specific-abstract-specific, the paper firstly gives analysis to a lot of documents. Then, cooperating with the systems engineering theory, it amplifies and rebuilds the old model and summarizes theories having broadly use. Lastly, the paper does an empirical test by the way of case study. The thesis firstly discusses the basic theory of the financial supervision and point out that a strong director board is the key of carrying out financial supervision, and four measures are introduced which would help to build such a board. Then, the paper gives detailed explorations on encouragement function, rule systems and method which are the main content of financial supervision in scientific attitude. On the encouragement function, stock options is introduced, and the paper summarizes three kind of stock options which are America model, Wuhan model, Taida model. In addition, the main content of stock options, such as the exerted object, the price of saling stocks, the exchange rule and so on, are discussed; On the rule systems, the paper introduces accountant-assignment system, and making financial officer assignment the model , it shows the operation of accountant-assignment system on candidate抯 choice, authority and duty, working content, performance measurement, award and punishment, and so on; On the method, the paper firstly introduces the managerial balance sheet and amplifies the content of financial analysis, then it develops a new systemic measurement model to measure the company抯 synthesize achievement .At last, making KONKA GROUP the discussed object ,the paper exerts the method of financial performance measurement to do a case study, and it gets solutions which seems coordinate with the fact...