过去从地方政府到大中型国有企业都设有监察部门,但近年来有些中小型国有企业领导把监察部门当上层建筑的政治管理机构撤并了。本文通过具体案例,分析说明监察部门对企业规范经营、提高效益的必要性和重要性,同时在新时期下,企业监察部门工作重心更应该往市场前移——配合业务进行现场监察,以从源头开始即控制风险,规范业务。 In the past, there were supervisory departments from local governments to large and medium-sized state-owned enterprises. However, in recent years some leaders of small and medium-sized state-owned enterprises have merged the supervisory departments as the political governing bodies of the superstructure. This article through specific cases, analysis shows that the supervision department of the enterprise norms to improve efficiency and the necessity and importance of the same time in the new period, the focus of corporate supervision department should move forward to the market - with the business on-site monitoring, from The beginning of the source control of risk that regulate the business.