[摘　要]　通过研究分析现有国有大中型企业监事会委派制、财务总监委派制、纪检监察、内部审计监督模式和机制存在的信息不对称、监督力量未形成合力、综合监督效能不足等问题，探索建立监事会、财务总监、纪检监察、内部审计“四位一体”的联动监督模式和机制，以提高国有资产监督效能。
[关键词]　国有企业,监督,模式,机制
Abstract: Researches the existing problems, such as information asymmetry, lack of joint force and general supervision efficiency, of state-owned large and medium-sized enterprises under the supervision models and mechanism as follows: board of supervisions accreditation, financial controller accreditation, inspection and supervision, internal audit. This paper explores a linkage supervision model by jointing supervisions, financial controller, inspection and supervision, internal audit in one board, to improve the efficiency of state-owned assets supervision.
Key words: state-owned enterprises; supervision; model; mechanism
建筑经济，2011（8）：85-88