外文翻译-----中国国有企业会计监督模式的进化和思考-会计审计(编辑修改稿)

外文翻译-----中国国有企业会计监督模式的进化和思考-会计审计(编辑修改稿)内容摘要：

te measures against the problems. . Make clear the limits of accounting supervision In the case of separation of ownership and management, insider control theory tells us that directors of enterprise in fact or in law control the enterprise, and make use of available information and the facility of management to gain more interests in enterprise management and decisionmaking. Accounting supervision is to maintain the economic order and prevent insider control to ensure normal economic activity of stateowned enterprises. State Asset Supervision and Administration Commission, the personnel appointed and assigned should clearly understand the nature and limits of accounting supervision. Accounting supervision should be based on the economic development and economic efficiency of enterprises, and focus on longterm interests of enterprises. Regulation not only should be in place, but also moderate, and should not directly interfere or participate in the daily management activities. The personnel can act as judge, but should not act as athletes, neither act as a bination of both. . Develop incentive and restraint system According to principalagent theory, as the principal need the help and cooperation of agents to acplish the intended goal, the client will use a series of incentives to motivate agents to work hard to maximize the value。