Research On Financial Supervision System Of State-owned Listing Corporation

Financial supervision is a subject with a long history. After decades of development, the state-ownedlisted companies of financial supervision, in different historical phases formed different theories, thesetheories are used to finance played an important role in the formation of the supervising system and perfect.However, as the enterprise property rights system reform, enterprise contract of complicated relationship,the diversification of enterprise internal contradictions, we need to re-examine the existing supervisionsystem. At present, the domestic about state-owned listed company financial control, financial decisionsand financial giovanni cobolli gigli has many research, but relatively few studies of financial supervision.At the same time, the existing financial supervision system is not very well defined individual supervisionmain body functions, causing everyone to supervise, the but again no one supervision.The author believes that to enhance the efficiency of financial supervision should focus on from theefficient allocation of resources to carry out financial supervision rights, in other words, effective financialsupervision must be within a reasonable supervision of financial supervision system. Due to the nature ofthe enterprise is a kind of financial capital, human capital and market capital and social capital of the jointcontract, thus the interests of the enterprise, first off, including investors, government, operators, employees,etc., enterprises have the said stakeholders have the right to participate in the enterprise financial control inorder to maintain their own interests. Effective financial supervision, therefore, should consider theenterprise contract the interests of the participants, effective financial supervision need contract participantsshare enterprise supervision power. And in addition to the owners and operators in state-owned listedcompanies, there are other stakeholders. Equal spirit according to the contract, the owner and operator outside stakeholders also participate in the enterprise’s financial supervision, in order to maintain their owninterests.In this paper, based on the concept of "big accounting", by its stakeholders as the guidance, from theperspective of how to give full play to the financial supervision main body role, is constructed based on thestakeholders of the state-owned listed companies financial supervision system. This article discusses thefinancial supervision system includes three parts, i.e., the owners of financial supervision, operator offinancial supervision and supplementary financial supervision. Among them, the owners of financialsupervision is based on the state-owned listed companies the interests of the owners, supervision and mainbody, including the board of supervisors, audit committee and financial director; Financial supervision isbased on the corporate interests of the board of directors, an operator is based on the complete corporatefiduciary responsibility, their supervision main body includes: financial department, internal auditinstitutions and enterprise employees; Supplementary financial supervision is added to the abovementioned two, their supervision main body including public opinion, certified public accountants andauditors in the country. This article altogether is divided into five parts:The first part is the preface, first elaborated the research background and research significance of thisarticle, and then reviews the literature on financial supervision of the relevant research both at home andabroad, finally expounds the research ideas and innovations in this paper. The second part is the relatedtheory of financial supervision, through the theoretical basis and the definition of related concepts, lays thefoundation for financial supervision system is discussed below. Third part is the foreign comparative studyof financial supervision system, through the study of the United States, Germany and Japan three financialsupervision system of developed countries, sum up experience, as below is going to study in our countrystate-owned enterprise financial supervision system to make bedding and provide reference. The fourth part is the reconstruction of the financial supervision system in our country, is the core content of this article,first of all, guided by the interests of the stakeholders, this paper expounds the financial supervision systemof layered, define each layer of the financial supervision main body; Then from how to make full use ofvarious financial supervision main body role respectively owner financial supervision is expounded, theoperator financial supervision and supplementary financial supervision. The fifth part is the conclusion, thispaper expounds the importance of financial supervision, and the shortage of the presented in this paper.