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论现代企业财务控制系统的构建——总体设计思路与系统框架
引用本文:王飞,熊鹏. 论现代企业财务控制系统的构建——总体设计思路与系统框架[J]. 财会通讯, 2004, 0(10)
作者姓名:王飞  熊鹏
作者单位:南京师范大学商学院,南京大学商学院 江苏 南京 210097,江苏 南京 210008
摘    要:财务管理是企业管理的重要组成部分,也是整体企业管理中相对薄弱和亟待加强的环节。加强企业财务管理的基本对策是建立一个科学、适用而又较为现代的财务管理控制系统。因此,本文主要对构建财务控制系统的指导思想、理论依据、系统主线等设计思路和系统框架进行了一些思考。

关 键 词:财务管理  财务控制系统  全面预算管理系统

A Discussion on The Construction of The Modern Enterprise' s Financial Control System--The Overall Design Pattern and System Frame
Wang Fei Xiong Peng. A Discussion on The Construction of The Modern Enterprise' s Financial Control System--The Overall Design Pattern and System Frame[J]. Communication of Finance and Accounting, 2004, 0(10)
Authors:Wang Fei Xiong Peng
Abstract:The financial administration is the important part of business administration, relatively weak and to be strengthened link urgently in the whole business administration too. The basic countermeasure of strengthening financial administration of enterprise is to set up a science, suitable and comparatively modern financial administration control system, this article puts forward some countermeasures on the construction of the modern enterprise's financial control system, such as guiding theory, theoretical foundation, systematic thread of the financial control system ,etc.
Keywords:Financial administration Financial control system Overall budget administrative system
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