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建立企业集团可持续发展财务监管体系的探讨
引用本文:傅桂玲. 建立企业集团可持续发展财务监管体系的探讨[J]. 铁道经济研究, 2008, 0(6): 31-32
作者姓名:傅桂玲
作者单位:铁道第三勘察设计院集团有限公司,天津300142
摘    要:分析企业集团的财务特征,阐述企业集团建立财务监管体系的必要性,并从内控制度建设、投资监管、财务监管、预算监管、标准控制、内部审计及监事会监督等方面论述监管体系内涵。

关 键 词:集团  可持续发展  财务  监管

Discussion of the building enterprise group continuous development finance supervision system
Fu Guiling. Discussion of the building enterprise group continuous development finance supervision system[J]. Railway Economics Research, 2008, 0(6): 31-32
Authors:Fu Guiling
Abstract:This paper analyzes the finance characteristics of enterprise group, elaborates the necessities of enterprise group building financial supervision system and discusses the content of supervision system from aspects of innercontrol system building, investment supervision, financial supervision, budget supervision, standard controlling, inner auditing and supervisory hoard supervision etc.
Keywords:group  continuous development  finance  supervision
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