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财务监督具有层次性,它是由内部监督和外部监督构成的具有递进性和交互性的综合系统。内部财务监督系统是初次监督系统,主要通过公司的治理结构、制度监督、预算管理、内部审计监督及会计监督等形式,实现对经营者、本单位的财务信息及经济活动的监督。外部监督主要通过所有者监督、政府行政监督和社会监督实现对内部监督的再监督,外部监督是以维护单位外部利益相关主体(如所有者、
Financial supervision is hierarchical, and it is a progressive and interactive integrated system composed of internal supervision and external supervision. The internal financial supervision system is the primary monitoring system. It mainly supervises the financial information and economic activities of the operators and the unit mainly through the corporate governance structure, system supervision, budget management, internal audit supervision and accounting supervision. The external supervision mainly re-supervises the internal supervision through the supervision of the owner, the government administrative supervision and the social supervision. The external supervision is based on the principle of protecting the external stakeholders (such as the owner,