Research On The Loss Of State-owned Assets From The Perspective Of Accounting Supervision

It is the consistent requirement of the party and the state for the state-owned enterprises to promote the strengthening of the state capital.With the increasing openness of the market,crossborder mergers and acquisitions and diversified development of state-owned enterprises have become the mainstream.The process of development in the transformation of state-owned enterprises,the scientific definition of state-owned capital ownership and management rights boundary,deregulation,manage state-owned capital,promote the value of state-owned capital value,to prevent the loss of state assets is the red line,the state-owned enterprise reform and development priority among priorities,but also for the state-owned assets supervision challenges.In transformation and upgrading of state-owned enterprises,especially in the process of acquiring external assets,state-owned enterprises are troubled by such problems as loss of state assets,distortion of financial information,behavior of enterprises out of control,loss and waste,low efficiency and so on.Therefore,how to strengthen the management of the enterprises after the merger and reorganization of the state-owned enterprises and how to prevent the loss of assets after the merger and reorganization are very urgent.In order to solve the problem of the loss of stateowned assets,it is necessary to make a comprehensive,three-dimensional and multi angle analysis,and need many,long and deep efforts.In the current social and economic conditions,to deepen the reform of state-owned enterprises,improve the state-owned assets management system,improve the modern enterprise system,standardize state-owned enterprises illegal business investment assets loss accountability,safeguard the legitimate rights and interests of the state-owned enterprises,to ensure the safety of state-owned assets value-added and value,all cannot do without the means and measures of accounting supervision.Taking the loss of state assets in YM chemical industry as an example,this paper puts forward the countermeasures to prevent the loss of assets in China from the perspective of accounting regulation.This article is divided into six parts.The first chapter is the introduction,including the research background,research significance,domestic and foreign literature review and research content,method,technical route and research innovation point.The second chapter defines the definition of the loss of state-owned assets and state-owned assets,and analyzes the loss of stateowned assets based on game theory.The third chapter discusses the way of the loss of state-owned assets and the internal and external reasons.The fourth chapter takes the current situation of YM group's transformation and acquisition of chemical industry and the loss of state-owned assets as the breakthrough point,introduces the overall situation and reasons of the loss of state-owned assets of chemical enterprises in the group,and selects 13 sample enterprises to conduct an empirical analysis of the loss of assets.The fifth chapter,based on the perspective of accounting supervision,put forward to prevent the process of corporate mergers and acquisitions Chinese accounting countermeasures respectively from the loss of assets,accounting supervision consciousness,accounting supervision points,accounting system and supervision system,innovation,perfect the internal accounting control mechanism,put forward the corresponding countermeasures of strengthening accountability and other aspects,provides measures and suggestions of accounting perspective to solve the problem of the loss of state-owned assets for the present stage of containment.The seventh chapter is the conclusion and the prospect.