外文翻譯-----中國國有企業(yè)會計監(jiān)督模式的進化和思考-會計審計(文件)
【正文】 unting supervision modes should be shared. State Asset Supervision and Administration Commission should organize a variety of munication meetings, onsite meetings and seminars which can attract a lot of appointment and assignment personnel to participate in, to consult problems appearing in accounting supervision and municate measures against the problems. . Make clear the limits of accounting supervision In the case of separation of ownership and management, insider control theory tells us that directors of enterprise in fact or in law control the enterprise, and make use of available information and the facility of management to gain more interests in enterprise management and decisionmaking. Accounting supervision is to maintain the economic order and prevent insider control to ensure normal economic activity of stateowned enterprises. State Asset Supervision and Administration Commission, the personnel appointed and assigned should clearly understand the nature and limits of accounting supervision. Accounting supervision should be based on the economic development and economic efficiency of enterprises, and focus on longterm interests of enterprises. Regulation not only should be in place, but also moderate, and should not directly interfere or participate in the daily management activities. The personnel can act as judge, but s
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