摘  要：我国的国企与政府间存在着错综复杂的委托代理，长久以来，在国企财务监督体制中尤为突出的问题是二者的约束与监督机制，同时，这个问题是国有企业出资人缺位的重要原因。我国国企的财务管理监督体制建设，对于我国国企能否完成政企分开及能否完成国有资产保值增值有重要作用。所以，要想完成我国国企建立现代企业制度的任务，对财务监督进行体制上的改革是一条必由之路。本文通过分析我国国有企业财务管理体制的发展情况，找出不足之处，然后分别在国有企业财务监督的原则、目标、组织结构、方式、内容等方面提出政策建议，进而为完善国有企业财务监督体制提供参考依据。59373

毕业论文关键词：财务管理，监督体制，国有企业

Abstract: The structure of principal-agent between China's state-owned enterprises and government is quite complicated. And the imperfection of the restraint and supervision mechanism increase the difficulties of financial supervision system reform of state-owned enterprises.Still, it contributes to the absence of investors of state-owned enterprises directly. The construction of State-owned enterprise financial management supervision system makes it possible to separate the state-owned enterprises government functions from enterprise management and guarantee the value of state-owned assets.Therefore, to achieve the goal of modern enterprise system in the state-owned enterprise, we must reform the financial supervision system. This paper will analyze the present situation of our country state-owned enterprise financial management system, find out the existing problems, put forward the policy suggestions in the state-owned enterprise financial supervision principles, objectives, organization structure, form, content, and provide the reference basis for perfecting the state-owned enterprise financial supervision system.

Keyword: Financial Management,supervision system,state-owned enterprise

1  引言 3

2  国有企业财务监督体制的理论分析 4

2.1  财务监督与管理 4

2.2  财务监督与公司治理结构 4

2.3  财务监督与会计监督 4

3 我国国有企业财务监督体制存在的问题 5

3.1  对于国家财务监督的力度不足 5

3.2  缺乏对内部重大财务决策的监督 5

3.3  企业法人治理结构存在诸多问题 6

3.4  缺乏对国有企业经营管理高层个人经济状况的监督 6

3.5  对于财务的监督不够重视 6

4 国有企业财务监督体制问题形成的因素分析 7

4.1  国有企业财务管理监督机制物质激励不足 7

4.2  国有企业财务活动运行中各种因素相互作用 7

4.3  缺少真正代表国家投资人利益的财务监督机构和人员 8

4.4  国家监督政策及执行存在不足 8

4.5  人际关系网错综复杂 8

5 加强国有企业财务管理监督体制建设体系的建议 8

5.1  增强国家财务监督力度 8

5.2  构建良性机制监督重大财务决策