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1、EvolutionandThinkingoftheAccountingSupervisionModeofChina’sState-ownedEnterprisesGuoYaxiongSchoolofAccountancy,JiangxiUniversityofFinanceandEconomics,P.R.C,3300134.COUNTERMEASURES4.1.IMPLEMENTMODECOMBINATIONMANAGEMENTAccountingsupervisionmodesofstate-ownedenterprisesarevarious.Fu
2、llimplementationofthesemodeswouldbeawasteofresources,increasethedifficultyofaccountingmanagement.It’snecessarytotargetedselecttwoormoreaccountingsupervisionmodestoimplementaccountingsupervisionaccordingtooperationcharacteristicsofthesupervisedstate-ownedenterprises.Theauthorbelie
3、vesthat,generally,theinternalauditsystemisaconventionalsystem.Ifyouwanttoselectsystemsamongtheassignedaccountantsystem,assignmentboardofsupervisorssystemandoutsidedirectorsystem,thenumberofsystemschosenisbetternomorethantwo.Atthesametime,it’snoneedtoimplementassigningaccountantss
4、ystemanddispatchingboardofsupervisorssysteminthesameenterprise,andit’sinappropriatetopromoteoutsidedirectorsysteminalargescale.4.2.Improvetheefficiencyofaccountingsupervision.Asymmetricinformationtheorysuggeststhatprivateinformationpossessedbyagentsisunobservable,hiddenactionisun
5、verifiable,thusthebiggestproblembroughtistheopportunisticbehavior.Therefore,it’snotnecessarytoemphasizethediversifiedformsofaccountingsupervisionofstate-ownedenterprises,butnecessarytoemphasizetheactualresults,theefficiencyoftheaccountingsupervision,andlimitopportunisticbehavioro
6、fagents.Firstly,theappointmentandassignmentpersonnelshouldquicklymasterfinancialinformationoftheenterprisesuchasfinancialresults,operatingresultsandcashflow,andbefamiliarwithproductionandbusinessactivitiesoftheenterprise.Secondly,theresponsibilitiesmustbeassignedtoindividuals,saf
7、eguardmechanismsforimplementationshouldbeestablished,andsomeoneshouldbeassignedtotrack,supervise,inspectandevaluatetheimplementationofthesystem.Thirdly,establishanationalaccountingsupervisionexpert’sdatabaseofstate-ownedenterprises,strengthenjobtraining,andbuildaprofessionalteamo
8、fhigh-levelandrichexperienceinbusinessma
