Defects of the current "double-line supervision" system for state-owned enterprises:First, at present, there are serious inadaptations in the “Regulations on Chief Accountants” to improve and strengthen the supervision of state-owned enterprises.Second, let's look at the system of the board of dispatched supervisors. The main problem is that there is serious asymmetry in the supervision information of dispatched supervisors. Third, from the mutual relationship between the chief accountant and the supervisor, the double-line supervision system of the chief accountant system and the dispatched supervisor in our country seem to exercise the internal and external supervision functions respectively in form, but there are obvious defects in the internal functions.The French public accountant system mainly has three characteristics:First, from the perspective of the selection and appointment mechanism, French public accountants need to have a bachelor's degree or above, a professional title of accountant, and a certain amount of work experience and performance. Second, from the perspective of operation rules, French public accountants should follow the most important principle of the public accounting system, which requires that mandators and accountants must be separated.Thirdly, from the perspective of the control and supervision of public accountants, on the one hand, the governor of finance has the right to inspect the financial situation of state-owned units and the accounts of public accountants; On the other hand, at the end of each year, the accounts of the local governor of finance are submitted to the court of auditors for periodic review. The court of auditors also reviews the accounts of the public sector and state-owned entities in the region from time to time.The success of French public accounting system can be summarized in three aspects:1. It has effectively curbed corruption in local finance.2. It improves the flexibility of financial operations.3. It strengthens the government's understanding and control over the national economy.The supervision of French public accounting system on state-owned enterprises is divided into three levels: the supervision of the Ministry of Finance; Supervision by the State Audit Court; Congressional supervision.Based on the experience of France, the system of appointing chief accountant by central enterprises is established according to China's national conditions.1. Amend or delegate the two regulations. It is suggested to amend the Regulations on Chief Accountants and the Provisional Regulations on the Boards of Supervisors of State-owned Enterprises.2. Enhance the position of the chief accountant in corporate governance and highlight the supervision responsibilities of investors.3. Establish performance evaluation and incentive and restraint mechanisms.4. In order to better reflect the Party's leadership over state-owned enterprises, implement the "two responsibilities", unify the Party's leadership with the improvement of corporate governance, make the chief accountant clearly included in the articles of association of state-owned enterprises, position it as decision-making supervision, and be appointed by the national investor institutions.
