Evolution and Thinking of the Accounting Supervision Mode of China's State-owned Enterprises

State-owned enterprise is an important and indispensable component of China's national economy. Transformation and innovation of accounting supervision mode of State-owned enterprises play a decisive role in building and improving China's modern enterprise system. China's current accounting supervision model of state-owned enterprises is continuously innovating. It’s theoretically and practically significant to study the evolution of accounting supervision mode of state-owned enterprises, summaries experiences and further improve the accounting supervision system. The evolution of accounting supervision mode of New China’s state-owned enterprises has gone through four important stages, the financial supervision stage, the stage of supervision of the accounting process, the triple accounting supervision stage, and the comprehensive accounting supervision stage. Moreover, background, development process and characteristics of different stages are different. At the present stage, there are many problems in accounting supervision mode, including multiple monitoring, defects of system design, form over substance, tendency of government intervention in the economy, lack of incentive and control mechanism. All these problems should be solved by implementing mode combination management, improving the efficiency of the accounting supervision, making clear the limit of accounting supervision, setting incentive and control mechanism .