指监督机构根据需要派出的对企业财产保值增值状况进行监督的组织。其职责是:审议企业财务报告,监督、评价企业经营效益和企业财产保值增值状况;对企业厂长(经理)和有关人员提出质询,对其经营业绩进行监督、评价和记录,并向监督机构提出任免及奖惩厂长(经理)的建议,但不得干预企业的经营权。其构成分为两级:属于国务院监督机构监督的企 Refers to the organization that the supervisory organization supervises the maintenance and appreciation of the enterprise property according to the need. Its responsibilities are: reviewing corporate financial reports, supervising and evaluating the operational efficiency of enterprises and the state of value preservation and appreciation of corporate assets; inquiring about the directors (managers) and related personnel of enterprises, supervising, evaluating and recording their operating performance, and reporting to the supervisory agencies. Suggestions for appointment and dismissal, reward and punishment of managers (managers), but not intervene in the operation of the company. Its composition is divided into two levels: enterprises that are supervised by the supervision agencies of the State Council