| 集分结合财务管理模式下的财务监督机制探析 |
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| 引用本文： | 钟文欣. 集分结合财务管理模式下的财务监督机制探析[J]. 财会通讯, 2004, 0(20) |
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| 作者姓名： | 钟文欣 |
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| 作者单位： | 中国对外贸易中心 广东 |
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| 摘 要： | 财务监督是企业财务管理中的重要组成部分,是发挥内部控制制度作用的重要途径。在集权与分权结合的财务管理模式中,财务监督应如何适应这种财务管理模式呢?本文借鉴一般财务监督模式,基于集权与分权结合财务管理模式的特点,考虑审计风险识别与控制对财务监督机制的要求,探讨在集权与分权结合财务管理模式下财务监督机制的建立与内部审计机构的设置。
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| 关 键 词： | 财务管理模式 财务监督机制 内部审计 |
Analysis on the Financial Supervision System under the Centralized and Decentralized Financial Management Mode |
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| Zhong Wenxin. Analysis on the Financial Supervision System under the Centralized and Decentralized Financial Management Mode[J]. Communication of Finance and Accounting, 2004, 0(20) |
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| Authors: | Zhong Wenxin |
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| Abstract: | Financial supervision is a crucial part of enterprise financial management and an important way to bring internal control system into full play. How should the financial supervision acclimatize itself to the centralized and decentralized financial management mode? With the usual financial supervision mode for reference and the characteristics of the centralized and decentralized financial management mode as basis, and taking into account requirements of the identification of the risk and control of audit for the financial supervision system, this thesis makes an analysis on the setup of financial supervision system and internal auditing organization within the centralized and decentralized financial management mode. |
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| Keywords: | Financial Management Mode Financial Supervision System and Internal Audit |
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