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一、财务监督的层次结构从企业的角度来看,财务监督可分为企业外部财务监督和企业内部财务监督。根据1997年2月27日国务院批准的财政部《关于加强国有企业财务监督的意见》(以下简称《意见》)的规定,(1)企业外部财务监督由国务院和地方各级人民政府主管财政机关负责。根据实际需要,主管财政机关可依据《国有企业财产监督管理条例》(国务院令〔1994〕159号)向企业监事会派出监事,会同监事会中的其他监事开展监督工作。笔者理解这是
First, the financial supervision of the hierarchy From the business point of view, financial supervision can be divided into external financial supervision and internal financial supervision. According to the “Opinions on Strengthening the Financial Supervision of State-owned Enterprises” approved by the State Council on February 27, 1997 (hereinafter referred to as the “Opinions”), (1) the external financial supervision of enterprises shall be governed by the State Council and the local people’s government at various levels Be responsible for. According to the actual needs, the competent financial organ may, in accordance with the Regulations on the Supervision and Administration of Stateowned Enterprises’ Property (State Council Decree [1994] No. 159), send supervisors to the supervisory board of the enterprise and supervise the supervisors in the supervisory board. I understand this is