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在经济全球化背景下,面对纷繁复杂的市场竞争环境,大型国有企业根据自身的发展需求均提出了明确的科技产业化战略目标,崭新的发展机遇和风险控制必将对财务监管提出了更高的管理要求。文章从企业经济合同监管的必要性入手,阐述了目前在内部控制和会计监管中存在的问题,分析了会计事前监督在经济合同管理过程中的体现形式和具体方法以及在具体监管过程中应该注意到的关键问题,为信息化背景下企业财务监管提供理论与方法借鉴。
Under the background of economic globalization and facing the complicated market competition environment, large-scale state-owned enterprises have set forth clear strategic objectives of science and technology industrialization according to their own development needs. The new development opportunities and risk control will surely put forward more requirements on financial regulation High management requirements. The article starts with the necessity of the supervision of the enterprise economic contract, expounds the current problems in the internal control and the accounting supervision, analyzes the manifestations and specific methods of the ex ante supervision in the process of economic contract management, and in the specific supervision process, To the key issues for the financial management of enterprises to provide theory and method of reference.