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与单纯的会计不同,财务管理借用会计手段最终追求的是资金循环的科学、合理性,而从当前实践来看,企业似乎将财务管理局限于对资金的监管方面,忽视了与企业内部治理机制的匹配问题。针对供电单位向现代企业转型的现实,需要将财务内控模式的构建植根到董事会与经理局之间的两权分离之中。为此,模式构建应围绕着资金监管、资金审计以及二者融合等方面来展开。
Different from mere accounting, the ultimate pursuit of financial management borrowing accounting means the scientific and rationality of the capital circulation. From the current practice, the enterprises seem to limit the financial management to the supervision of the funds, neglect the relationship with the internal governance mechanism Matching problem. In view of the fact that the power supply unit is transforming into a modern enterprise, the construction of the financial internal control mode needs to be rooted in the separation of the two powers between the board of directors and the board of directors. To this end, the model should be built around the regulation of funds, capital audit and integration of the two aspects to start.