Abstract

In order to accelerate the construction of Chongqing as the center of finance, trade, logistics and technology education in the upper reaches of the Yangtze River, improve the corporate governance structure and accounting supervision approaches, establish favorable accounting supervision system in state-owned agricultural enterprises and advance the overall listing of state-owned agricultural enterprises. We take the form of questionnaire, interview, documentary research and action research and adopt information collecting methods by telephone, visit, network and random questionnaire to investigate the state-owned agricultural enterprises in the main districts of Chongqing. We found some factors that caused the weakening accounting supervision mechanism in state-owned agricultural enterprises, such as the legal system of accounting supervision in the existing state-owned agricultural enterprises is not perfect, the control systems of internal accounting are different, the person in charge of the unit exceeds his power and external supervision departments do not fulfill their duty. We need to improve organizational structure, information-based internal auditing system and post responsibility system of accounting personnel's

Keywords:

Accounting informationization, accounting supervision, internal accounting management systems, parent and subsidiary companies, state-owned agricultural enterprises,

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Competing interests

The authors have no competing interests.

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