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浅论财务监督在国家财产安全中的地位与作用
引用本文:李玉芝. 浅论财务监督在国家财产安全中的地位与作用[J]. 中国国土资源经济, 2011, 24(11)
作者姓名:李玉芝
作者单位:中国地质调查局发展研究中心,北京,100037
摘    要:在地勘单位企业化进程中,财务部门对单位经济活动、资金运行具有极其重要的监督职能,把好财务这道闸门,对于防止国有资产流失具有举足轻重的作用。目前地勘单位财务部门财务监督尚存在对预算编制不够重视,费用支出管理制度不够健全,会计信息模糊,财务人员索质不高等问题。应从依法理财,健全内部控制制度,完善内部监督,加强社会监督,加大违法违规的处罚力度,提高会计人员素质等方面入手加强财务监督。

关 键 词:地勘单位  财务监督  经济活动  资金安全  责任义务

On the Status and Role of Financial Supervision in the Safety of State Property
Li Yuzhi. On the Status and Role of Financial Supervision in the Safety of State Property[J]. Natural Resource Economics of China, 2011, 24(11)
Authors:Li Yuzhi
Affiliation:Li Yuzhi(Development Research Center of China Geological Survey,Beijing 100037)
Abstract:This paper argues that the financial department has an important function of supervision over economic activity and funding operation of the units.It points out the problems with regard to the current financial supervision,such as without paying enough attention to the budgetary planning,imperfect expenditure management systems,fuzzy accounting information and low quality finance staff.Some measures for improving this situation are also offered,these are: managing financial affairs according to law,establis...
Keywords:financial supervision  economic activity  funds security  responsibilities and obligations  geolegical prospecting unit  
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