《監(jian)察法(fa)》第十五條　監(jian)察機關(guan)對下列公(gong)職人(ren)員和有關(guan)人(ren)員進行監(jian)察：

    (一)中國(guo)(guo)共(gong)產黨(dang)機關(guan)、人(ren)(ren)(ren)(ren)民(min)代(dai)表大(da)會及(ji)(ji)其(qi)常(chang)務(wu)委(wei)員會機關(guan)、人(ren)(ren)(ren)(ren)民(min)政府、監(jian)察委(wei)員會、人(ren)(ren)(ren)(ren)民(min)法院、人(ren)(ren)(ren)(ren)民(min)檢察院、中國(guo)(guo)人(ren)(ren)(ren)(ren)民(min)政治協(xie)商會議各(ge)級委(wei)員會機關(guan)、民(min)主黨(dang)派機關(guan)和工商業聯合會機關(guan)的公(gong)務(wu)員，以及(ji)(ji)參照《中華人(ren)(ren)(ren)(ren)民(min)共(gong)和國(guo)(guo)公(gong)務(wu)員法》管理的人(ren)(ren)(ren)(ren)員;

    (二)法(fa)律、法(fa)規授(shou)權或者受國(guo)家機關依法(fa)委托(tuo)管理公共(gong)事(shi)務的組織中(zhong)從事(shi)公務的人(ren)員;

    (三)國有企業管理(li)人(ren)員;

    (四)公辦的教(jiao)育、科研(yan)、文化、醫療(liao)衛生、體育等單位中從(cong)事管理(li)的人員;

    (五)基層群(qun)眾(zhong)性(xing)自治組(zu)織中從(cong)事(shi)管理的人(ren)員;

    (六(liu))其(qi)他依法履(lv)行公職的人(ren)員。

    本條(tiao)規(gui)定了六(liu)類監(jian)(jian)察對象。其中本條(tiao)第三項規(gui)定的是國(guo)(guo)(guo)(guo)有(you)(you)(you)(you)企(qi)業(ye)(ye)(ye)管(guan)(guan)(guan)(guan)(guan)理(li)(li)人(ren)(ren)(ren)(ren)員。根據有(you)(you)(you)(you)關(guan)(guan)規(gui)定和實踐(jian)需要(yao)，作(zuo)為監(jian)(jian)察對象的國(guo)(guo)(guo)(guo)有(you)(you)(you)(you)企(qi)業(ye)(ye)(ye)管(guan)(guan)(guan)(guan)(guan)理(li)(li)人(ren)(ren)(ren)(ren)員，主要(yao)是國(guo)(guo)(guo)(guo)有(you)(you)(you)(you)獨資(zi)(zi)企(qi)業(ye)(ye)(ye)、國(guo)(guo)(guo)(guo)有(you)(you)(you)(you)控(kong)股(gu)(gu)企(qi)業(ye)(ye)(ye)(含國(guo)(guo)(guo)(guo)有(you)(you)(you)(you)獨資(zi)(zi)金融(rong)企(qi)業(ye)(ye)(ye)和國(guo)(guo)(guo)(guo)有(you)(you)(you)(you)控(kong)股(gu)(gu)金融(rong)企(qi)業(ye)(ye)(ye))及(ji)其分支(zhi)機構的領(ling)導(dao)班子成(cheng)員，包(bao)括設董事(shi)(shi)(shi)會的企(qi)業(ye)(ye)(ye)中由國(guo)(guo)(guo)(guo)有(you)(you)(you)(you)股(gu)(gu)權(quan)代(dai)表(biao)出任的董事(shi)(shi)(shi)長、副(fu)(fu)董事(shi)(shi)(shi)長、董事(shi)(shi)(shi)，總(zong)經理(li)(li)、副(fu)(fu)總(zong)經理(li)(li)，黨委(wei)書(shu)(shu)(shu)(shu)記、副(fu)(fu)書(shu)(shu)(shu)(shu)記、紀(ji)委(wei)書(shu)(shu)(shu)(shu)記，工(gong)會主席等(deng)(deng);未設董事(shi)(shi)(shi)會的企(qi)業(ye)(ye)(ye)的總(zong)經理(li)(li)(總(zong)裁)、副(fu)(fu)總(zong)經理(li)(li)(副(fu)(fu)總(zong)裁)，黨委(wei)書(shu)(shu)(shu)(shu)記、副(fu)(fu)書(shu)(shu)(shu)(shu)記、紀(ji)委(wei)書(shu)(shu)(shu)(shu)記，工(gong)會主席等(deng)(deng)。此外，對國(guo)(guo)(guo)(guo)有(you)(you)(you)(you)資(zi)(zi)產(chan)負(fu)有(you)(you)(you)(you)經營管(guan)(guan)(guan)(guan)(guan)理(li)(li)責任的國(guo)(guo)(guo)(guo)有(you)(you)(you)(you)企(qi)業(ye)(ye)(ye)中層(ceng)和基層(ceng)管(guan)(guan)(guan)(guan)(guan)理(li)(li)人(ren)(ren)(ren)(ren)員，包(bao)括部門經理(li)(li)、部門副(fu)(fu)經理(li)(li)、總(zong)監(jian)(jian)、副(fu)(fu)總(zong)監(jian)(jian)、車間負(fu)責人(ren)(ren)(ren)(ren)等(deng)(deng);在管(guan)(guan)(guan)(guan)(guan)理(li)(li)、監(jian)(jian)督國(guo)(guo)(guo)(guo)有(you)(you)(you)(you)財產(chan)等(deng)(deng)重要(yao)崗位上工(gong)作(zuo)的人(ren)(ren)(ren)(ren)員，包(bao)括會計、出納人(ren)(ren)(ren)(ren)員等(deng)(deng);國(guo)(guo)(guo)(guo)有(you)(you)(you)(you)企(qi)業(ye)(ye)(ye)所屬事(shi)(shi)(shi)業(ye)(ye)(ye)單(dan)位領(ling)導(dao)人(ren)(ren)(ren)(ren)員，國(guo)(guo)(guo)(guo)有(you)(you)(you)(you)資(zi)(zi)本參股(gu)(gu)企(qi)業(ye)(ye)(ye)和金融(rong)機構中對國(guo)(guo)(guo)(guo)有(you)(you)(you)(you)資(zi)(zi)產(chan)負(fu)有(you)(you)(you)(you)經營管(guan)(guan)(guan)(guan)(guan)理(li)(li)責任的人(ren)(ren)(ren)(ren)員，也應(ying)當(dang)理(li)(li)解為國(guo)(guo)(guo)(guo)有(you)(you)(you)(you)企(qi)業(ye)(ye)(ye)管(guan)(guan)(guan)(guan)(guan)理(li)(li)人(ren)(ren)(ren)(ren)員的范疇，涉嫌(xian)職(zhi)務違(wei)法(fa)和職(zhi)務犯罪的，監(jian)(jian)察機關(guan)(guan)可以依法(fa)調(diao)查。

                                                             摘(zhai)自中國(guo)(guo)方(fang)正出版(ban)社出版(ban)《〈中華人民共和國(guo)(guo)監察法〉釋義》