财务会计监督

加强国有企业财务会计监督

Supervision of Financial Accounting of the State-owned Enterprises Urgently Needs Strengthening

现代企业治理结构正在逐渐发生变革，股东会弱势，会计审计制度的监管职能上升，因而要适时完善一人公司财务会计监督制度，杜绝会计作假。

Modern corporate governance structure is gradually transformed , shareholders will be disadvantaged , increase in the regulatory functions of the accounting and auditing system , and thus to timely perfect the one-man company financial and accounting oversight regime to prevent accounting fraud .

论构建国有企业财务与会计监督体系

Establishment of Financial Control and Accounting Supervision in State-Owned Enterprises

引入并实施内控程序，推荐恰当的财务会计政策，并监督政策的实施。

Create and implement internal controls and procedures , recommend appropriate company policies relating to accounting and finance functions overseeing the implementation of these policies .