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一、问题 当前企业财务管理中存在的问题归纳起来有以下几个方面: 1、监督不严,控制不力。会计法“两则”和其他财经法规对财务监督都作了明确的规定,各个企业也都根据本企业的实际情况制定了许多财务管理制度。但是,在执行中却遇到了很大的阻力,导致财务监督形同虚设,会计控制浮于表面。
I. Problems The problems existing in the current corporate financial management are summed up in the following aspects: 1. Poor supervision and poor control. The “two rules” of the accounting law and other financial laws and regulations have made explicit provisions on financial supervision. Each company has also formulated many financial management systems based on the actual conditions of the company. However, great obstacles were encountered in the implementation, which led to the fact that the financial supervision was in name only and the accounting control surfaced.