In financial oversight system of the listed state-controlled companies， the main financial oversight is most important one because it can deliver the useful historic and future information to inside and outside decision makers correctly， timely， and continuously， and this information usually is the basis of financial oversight. The outspread financial oversight should be the first financial oversight in the listed state-controlled companies， the main financial oversight should be the second financial oversight of the outspread financial oversight， and the marginal financial oversight should be another financial oversight to the main financial oversight and the outspread financial oversight.
This article is divided into seven chapters， and the main contents are listed as follows：
Chapter 1： This chapter introduced the objectives， purposes， background， and scope of writing， reviewed the relative literatures， and pointed out the basic framework， innovations， as well as limits.
Chapter 2： This chapter explained the relative theories， including theories basis of financial oversight， the definition of financial oversight， the difference between financial oversight and accounting oversight， and the elements included in financial oversight systems.
Chapter 3： This chapter presented the setting， characteristics， functions of aboard financial oversight systems （including Germany， Japan， and USA）， and analyzed the good and bad aspects of financial oversight in each country.
Chapter 4： This chapter discussed the implementers and functions of the main financial oversight. The implementers of the main financial oversight include supervisory board， audit committee， and financial supervisors. The supervisory board guides other implementers in the main financial oversight， and it should monitor audit committee and financial supervisors. Financial supervisors’ function is to help board of directors to implement oversight on the managers， and audit committee’s function is to balance the rights of executive directors. Financial supervisors and audit committees should report to the supervisory board， and communicate with supervisory board periodically. Supervisory board could get timely information about financial position and operation from the report of financial supervisor and audit committee.