At last,this article thinks that the control of the supervisory committee and the accredited accountant are not makeshift,and they will exist in the matured market economy,and play more important role in controlling and managing state-owned enterprises.

• 从发展前景来看 ,监事会监督和委派会计监督绝非权宜之计 ,二者在成熟的市场条件下仍有存在的条件和依据 ,且会进一步得到完善和更好地发挥作用。