| The Sixth Plenary Session of the Eighteenth Central Committee of the Communist Party of China put forward the concept of strengthening Party self-discipline comprehensively,demanding that the state-owned enterprises should,in particular,implement the construction of an honest and clean government in terms of relevant cadres,and conform to the tight policy requirement,regarding power restraints of leading cadres as the entry point of cultivating a clean government,and managing corruption inside enterprises seriously.During development of state-owned enterprises in our country presently,the relevant supervision and accountability mechanism of the leading cadres with great power is unsound,so that those within the enterprise can not resist the temptation and thus fall into the abyss of corruption and even crime,resulting in the loss of state-owned assets with retaining values within state-owned enterprises.Therefore,it is imperative to supervise the misconduct of leading cadres.At present,China’s research on accountability is mainly concentrated in the administrative fields such as government and state organs.Compared with the more perfect administrative accountability system,the research on the accountability mechanism of the leading cadres of state-owned enterprises is still at the beginning of the exploration and initial stage.On the basis of deep research,this paper expounds the related concepts and theoretical basis,including the concept of accountability mechanism of leading cadres of Marx ’s business theory,People ’s sovereignty theory,Procedural justice theory and the theory of decentralization and balance.This paper analyzes the status quo of the supervision and accountability of the state-owned enterprises and the leading cadres from the state-owned enterprises,and analyzes the supervision status of these agencies inside and outside the state-owned enterprises on leading cadres.Also,the paper explores relevant problems occurred during the implementation of this supervision and accountability mechanism,so that people can be fully aware of the importance of establishing and improving state-owned enterprise accountability mechanism in terms of the prevention of power abuse of leading cadres,analyzing and summarizing reasons for accountability difficulties in practice,to help strengthen accountability mechanism and standardize the behavior of leading cadres of state-owned enterprises.Based on the analysis of the accountability mechanism of the leading cadres of state-owned enterprises in the United States,Germany and France,this paper summarizes the favorable experiences in relevant systems of these countries and puts forward an optimization plan rooted on China’s special political system.On the one hand,build an ideological and moral education prevention mechanism,strengthening the state-owned enterprises leading cadres of the political,moral,legal and business aspects of quality education,promoting cultural construction of state-owned enterprises in the clean government administration.On the other hand,improve accountability legislation.To ensure the implementation of accountability mechanism by improving internal and external laws and regulations.Thirdly,build an accountability mechanism featuring equal attention to internal and the external to strengthen cohesion of responsibility subjects.Fourthly,strengthen the liability mechanism of accountability system to specify power divisions,standardize the accountability procedures,expand the scope of accountability,improve the responsibility of the major accountability system accountability.By strengthening liability of various supervision and accountability mechanisms,investigate and punish illegal and undisciplined behaviors of leading cadres in accordance with the party’s disciplines and laws seriously in state-owned enterprises in order to achieve accountability effects. |