公司的财务监控体系是现代公司治理结构的重要组成部分。美国通用汽车公司和摩托罗拉公司财务监控从总体上分为内部监控和外部监控两部分。公司内部的财务监控主要由财务总监、内部审计机构和董事会下设的审计委员会来实施。公司外部的财务监控职能主要由注册会计师来行使,政府部门很少直接参与对企业的财务监控。 The company's financial control system is an important part of the modern corporate governance structure. The financial control of General Motors and Motorola in the United States is divided into two parts: internal control and external control. Financial monitoring within the company mainly by the chief financial officer, internal audit agencies and the Board of Directors to set up an audit committee to implement. The external financial monitoring functions of the Company are mainly exercised by a certified public accountant, and the government departments rarely directly participate in the financial monitoring of the enterprise.