摘要
国有企业作为国民经济的重要支柱,其财会监督兼具“微观风险防控”与“宏观政策传导”双重属性,在国家监督体系中占据核心地位。然而在实践层面,部分国有企业在财会监督职责落实过程中仍面临突出问题:主体权责边界模糊、协同监督机制缺失、监督技术手段滞后、专业队伍能力不足,这些问题共同制约了监督效能的充分释放。鉴于此,结合国有企业治理结构与运营实际,系统剖析大监督体系下财会监督的核心内涵与理论逻辑,从决策层、财会部门等多主体维度厘清权责边界,并针对上述现实问题,从制度完善、机制优化、技术赋能、队伍建设四个维度提出可操作的优化路径,为国有企业提升财会监督质量、助力其高质量发展提供实践参考。
As a vital pillar of the national economy,state-owned enterprises(SOEs)perform financial and accounting oversight that serves dual functions:micro-level risk prevention and macro-level policy transmission.This oversight occupies a central position within the national supervision system.However,in practice,some SOEs still face significant challenges in implementing their financial and accounting oversight responsibilities.These include blurred boundaries between the rights and responsibilities of oversight entities,a lack of coordinated oversight mechanisms,outdated oversight technologies,and insufficient professional capabilities.Collectively,these issues constrain the full realization of oversight effectiveness.In light of this,this study systematically analyzes the core essence and theoretical logic of financial and accounting supervision within the broader oversight framework,considering the governance structure and operational realities of state-owned enterprises.It clarifies the boundaries of authority and responsibility from multiple perspectives,including the decision-making level and financial departments.Addressing the aforementioned practical challenges,the study proposes actionable optimization pathways across four dimensions:institutional refinement,mechanism enhancement,technological empowerment,and team construction.This provides practical guidance for state-owned enterprises to elevate the quality of financial and accounting supervision and support their high-quality development.
作者
刘凤君
LIU Fengjun(AECC Shenyang Engine Research Institute,Shenyang 110022,China)
出处
《郑州航空工业管理学院学报(社会科学版)》
2026年第1期105-112,共8页
Journal of Zhengzhou University of Aeronautics(Social Science Edition)
关键词
大监督体系
国有企业
财会监督
主体职责
协同治理
comprehensive supervision system
state-owned enterprises
financial and accounting supervision
primary responsibilities
collaborative governance
