| 论企业财务控制系统及其改进 |
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| 引用本文： | 段琳.论企业财务控制系统及其改进[J].财会通讯,2005(1). |
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| 作者姓名： | 段琳 |
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| 作者单位： | 湖南商学院 湖南 |
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| 摘 要： | 企业财务控制是企业内部控制的重要组成部分,是一种价值控制。因此,创建科学、合理,并符合企业实际的财务控制系统十分必要。本文从财务控制的地位分析入手,探讨了现阶段企业财务控制的主要缺陷,提出了构建科学、合理、有效的财务控制系统的思路。
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| 关 键 词： | 财务控制 所有者 控制目标 控制手段 |
The Discussion about Corporation's Finance Control System and Its Improvement Duanlin |
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| Institution: | ( Accounting Department of Hunan Business College,Changsha 410205 ) |
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| Abstract: | Corporation's Finance Control System is the important portion of corporation's interior control, and it is a kind of value control. Therefore, it is essential to establish scientific and reasonable finance control system which accords with corporation's practical condition. The thesis begins with the status of finance control, and analyzes the main limitation of present corporation's finance control system, and puts forward suggestions about constructing scientific and reasonable finance control system. |
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| Keywords: | The financial affairs controlling Owner Conlrol goal Conlror the meens |
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