企业财务监督体系是法人治理结构的重要组成部分,是对一个企业的资金运动或财务活动的合法性、合理性所进行的监督,监督的目的是使企业在守法经营的前提下,提高财务活动的效益,降低财务风险,保证财产的安全完整。 Corporate financial supervision system is an important part of corporate governance structure, which is the supervision of the legitimacy and rationality of the capital movement or financial activities of an enterprise. The purpose of supervision is to enable enterprises to improve their financial activities under the premise of law-abiding management Benefit, reduce financial risk and ensure the safety and integrity of property.