| 企业财务控制中存在的问题及成因分析 |
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| 引用本文： | 张立伟,雷琳.企业财务控制中存在的问题及成因分析[J].吉林省经济管理干部学院学报,2011,25(3):11-14. |
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| 作者姓名： | 张立伟 雷琳 |
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| 作者单位： | 1. 吉林省经济管理干部学院,吉林长春,130012
2. 长春大成集团实业有限公司财务处,吉林长春,130021 |
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| 摘 要： | 我国企业财务控制中存在着预算管理不完善,预算执行不力;资金控制混乱,资金流动不顺畅,运用效率低下,机会成本高;内部审计不到位,对会计人员的控制不理想;激励与约束机制不完善;缺乏有效的财务绩效考核机制等诸多问题,分析其形成的原因,能够对我国的企业财务控制理论与实践提供一点参考,从而促进我国企业财务控制的发展与完善。
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| 关 键 词： | 会计 财务 财务控制 机会成本 |
Problems and Genetic Analysis in Financial Control |
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| Zhang Li-wei,Lei Lin.Problems and Genetic Analysis in Financial Control[J].Journal of Jilin Province Economic Management Cadre College,2011,25(3):11-14. |
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| Authors: | Zhang Li-wei Lei Lin |
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| Institution: | Zhang Li-wei1,Lei Lin2(1.Jilin Province Economic Management Mangement Cadre College,Changchun,Jilin 130012,China,2.Changchun Dacheng Group Finance Co.,Ltd.,Jilin130021) |
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| Abstract: | There are probiems in financial control such as imperfect budget management,weak implementation of the budget,funds control chaos,unsmooth cash flow,inefficient use,high opportunity cost,inefficient internal audit,the weak control of accounting staff,inadequate incentive and restraint mechanisms,the lack of effective financial performance evaluation mechanisms etc.Analyzing the reasons can provide a reference for our theory and practice of corporate financial control,so as to promote the developmentnd impro... |
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| Keywords: | Accounting Finance Financial control Opportunity cost |
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