The Optimized Design Of The "Trinity" Accounting Supervision System Of A State-owned Enterprise In The Era Of Network Information

Supervision refers to the overall supervision process for the authenticity,legality,effectiveness and rationality of economic activities.State-owned enterprises are the important pillar of China’s national economy and important component of China’s state-owned assets.By strengthening the accounting supervision of state-owned enterprises,we can promote the healthy and orderly development of state-owned enterprises’ economic activities,and also prevent the loss of state-owned assets,maintain even appreciate the state-owned assets.However,due to the influence of state-owned enterprises’ system,there are still many problems in the aspect of accounting supervision,which results in the inefficiency.China gets in the era of network economy.The collection,analysis,processing and processing capacity of accounting information data of state-owned enterprises has been greatly improved due to the improvement of networks,which ensures the integrity and reliability of accounting information,and also brings a new opportunity for the Optimization Reform of accounting supervision in state-owned enterprises.Therefore,this paper studies the accounting supervision system of state-owned enterprises in the era of network information.It puts forward a "three-dimensional integration" accounting supervision system,with the help of the accounting supervision reform brought about by the era of network information.Hope it will be helpful to provide a material for optimizing the accounting supervision of state-owned enterprises.To clarify the purpose,significance and ideas of this study,the paper reviews and studies the relevant research status in domestic and abroad,It adopts accounting supervision,"Trinity" supervision system,internal control and so on as the research basis to analyzes the impact of the network information age on accounting supervision.Taking state-owned enterprise A as an example,the paper analyzes the current situation of accounting supervision system from three aspects: government supervision,internal supervision and external supervision,and points out the existing problems.Based on the optimized design of accounting supervision system of state-owned enterprise a in the era of network information,a new "Trinity" supervision system is constructed by using network information technology,which includes three parts: government supervision,internal supervision and external supervision.Among them,government supervision includes the enterprise information database,the review and audit,the racking and accountability mechanism,and the reasonable enterprise Leadership;internal supervision includes enterprise informatization,improving the information processing and data analysis ability of accounting personnel,optimizing the internal control of the enterprise,and building a data-based supervision and evaluation system of accounting personnel;social supervision includes the supervision of professional external institutions and the supervision of network public opinion.We also need to adopt a series measures to guarantee the implement of the optimized accounting supervision system.Through the comparative analysis of the implementation effect before and after,it is found that the "Trinity" accounting supervision system based on the network information technology has achieved good results in the accounting supervision of a state-owned enterprises.