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随着计划经济体制向市场经济体制转换,以及企业制度向公司制转换,企业财务关系越来越复杂化,企业财务监督既面临新的课题,又出现了被削弱的趋势,这些都表明了加强企业财务监督是一个十分迫切的现实问题。一、加强企业财务监督的必要性1、加强财务监督是建立现代企业制度的客观要求。在建立现代企业制度过程中,在赋予企业理财自主权和会计核算灵活性的同时,企业自我约束机制并没有按人们预料的那样同时形成,企业核算失真、收支失控、资产流失的问题不但没有减少,反而有日趋严重之势。这里面有运行不规范的原因,但根源在于忽视了我国的经济结构是以公有制为主体、多种经济成
With the shift of the planned economy system to the market economy system and the transition of the enterprise system to the corporate system, the financial relationship between enterprises is becoming more and more complicated. The financial supervision of enterprises faces both new problems and weakened trends, all of which indicate the strengthening of Corporate financial supervision is a very urgent practical problems. First, the need to strengthen financial supervision of enterprises 1, to strengthen financial supervision is to establish a modern enterprise system, the objective requirements. In the process of establishing a modern enterprise system, while giving enterprises financial autonomy and accounting flexibility, the self-restraint mechanism of enterprises has not been formed at the same time as people expected. The problems of enterprise accounting distortion, unbalanced revenue and expenditure, and loss of assets have not only failed Reduce, but increasingly serious trend. There are reasons for the non-standard operation, but the root cause lies in ignoring the fact that China’s economic structure is dominated by public ownership and that various economic