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资金活动和财务管理是贯穿企业全部活动的中心环节。当企业产权清晰和两权(所有权与经营权)分离以后,为了投资者投入资金保值增值的需要,如何有效地实施财务监控也就成了必需解决的一个重要问题。几年来企业体制改革的实践证明,除了在国家决定由中央管理的国有大型企业中,应按《国有企业监事会暂行条例》执行以外,在非中央管理的国有及国有控股
Funding activities and financial management are at the heart of all corporate activities. When the enterprise property rights are clear and the two rights (ownership and management rights) are separated, how to effectively implement financial monitoring becomes an important issue that must be solved in order to meet the need of investors to invest and keep their value. The practice of the reform of the enterprise system over the past few years has proved that, in addition to the state-owned large-scale state-controlled enterprises decided by the state, they should be implemented in accordance with the Provisional Regulations of the Supervisory Board of State-owned Enterprises. In the non-state-controlled state-owned and state-