An Assessment on Financial Monitor of State-owned Enterprises in China

The present paper makes a questionnaire on the understanding, organization, system, subject and subject's responsibility of financial monitor of the state-owned enterprise in China. The basic conclusion is that the enterprise administration has a profound knowledge on the importance and responsibility of financial monitor and there are sound monitor organizations and systems inside the company. However, the administration has a poor understanding on the financial monitor on the financial monitor system, and the financial early-warning organization and system is quite weak. According to the conclusion, the research makes an analysis at the legislation level and organization level of financial monitor. It believes that the financial monitor theory provides a new perspective for explaining real managerial financial behavior and protecting shareholder's right to the utmost. And the construction of monitor system embodies not only the integration concept but also the synthesized concept, in order to meet the needs of the state-owned enterprise in an all-round way.