现代企业如何通过有效的财务控制制度,强化企业财务活动的监督与控制,是完善企业的治理机制,优化企业资本结构,促进企业对财务战略、财务政策的实施,克服经营目标逆向选择倾向,是提高财务资源配置与使用效率的重要环节。 How modern enterprises can pass the effective financial control system and strengthen the supervision and control over the financial activities of enterprises are the mechanisms to perfect the corporate governance, optimize the capital structure of enterprises, promote the implementation of financial and financial policies and overcome the adverse selection tendency of business objectives. Improve the allocation of financial resources and the efficiency of an important part.