Study Of Internal Financial Oversight Of State-owned Enterprises

After being reformed, state-owned enterprises still have a lot of problem in financial supervision. Facing this situation, for perfect financial supervision on state-owned enterprises, we have to explore these problems to ensure the standardization of financial activities from enterprises, as well as to prevent management risk.Based on the theoretical research, this dissertation firstly analyzed the corporate governance and the relationship between the internal financial supervision. Defined the corporate governance, internal audit , accounting and supervision is the main part of the internal financial supervision system constitutes . Then the dissertation analyzed the investigation on the current situation of financial supervision, governance and internal audit in state-owned enterprises. In the modern time, state-owned enterprises have the problems of lack of supervision from shareholder, authority and independence of inside audit institutions, perfect legal system in inside accounting, and the poor qualities of supervisors, as well as board of supervisors is difficult to bring supervision into play. Finally, the dissertation gave the suggestion on building the system of financial supervision on the inside of state-owned enterprises.