国有企业改革是整个经济体制改革的中心环节 ,国有企业改革的方向是建立产权清晰、权责明确、政企分开、管理科学的现代企业制度。在按此建立现代企业制度过程中 ,国有企业产生了一系列问题 ,如会计信息失真严重 ,财务乱收滥支、会计监督弱化 ,国有资产大量流失 ,内部人控制严 The reform of state-owned enterprises is the key link in the reform of the entire economic system. The direction of the reform of state-owned enterprises is to establish a modern enterprise system with clear property rights, clear powers and responsibilities, separation of government from enterprises and management of science. In the process of establishing a modern enterprise system according to this, a series of problems have arisen in the state-owned enterprises. For example, serious distortion of accounting information, overheaval of financial chaos, weakening of accounting supervision, loss of state assets and internal control