国有企业财务监督机制由外部监督和内部监督构成。外部监督主要以企业主管部门和政府监督部门为主体,进行定期的或一次性的审查监督;内部监督主要以企业的财会部门、审计部门、监事会为主体,进行经常性的监督。为强化对下属子公司经营管理活动的财务控制与监督,国有企业采取了会计人员委 The financial supervision mechanism of state-owned enterprises is composed of external supervision and internal supervision. The external supervision mainly takes the departments in charge of enterprises and the government supervision departments as the main body to carry out periodic or one-time examination and supervision. The internal supervision mainly takes the enterprises, accounting departments, auditing departments and board of supervisors as the main body to carry out regular supervision. In order to strengthen the financial control and supervision over the operation and management activities of its subsidiaries, the state-owned enterprises adopted the Accounting Staff Committee