Board supervision in advance and in-process is more advantageous to risk avoidance and agency cost reduction compared with supervision afterward, and the independence of board is the key factor determining board supervision efficiency.

Through analysis of the achievements obtained by one quality supervision station before and after carrying out this activity the effect of quality supervision intentions is verified,which show it is one effective measure to increase supervision efficiency.

Also,they need to perfect supervision rights from aspects of improving the legal system and supervision network and enhancing supervision effects so as to better supervision effects.

To implement effective supervision to the head manager of Party and government is an important and urgent task that state-owned enterprise is faced with at the present.

This paper points out carrying out effective supervision should pay attention to the following issues: strengthen education,take system as its guarantee,put more efforts to punish,promote democracy in a more cost-effective manner,integrating and establishing a reasonable,scientific,strict,and effective system of supervision.

But in practice,the financial budget management has the following issues: lack of strategic guidance,the management system is disordered,lack of effective supervision,etc.