| 财务监督责任和审计监督责任的界定 |
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| 引用本文： | 吴成春.财务监督责任和审计监督责任的界定[J].铁道经济研究,2008(3):16-17. |
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| 作者姓名： | 吴成春 |
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| 作者单位： | 铁道部审计中心,北京,100844 |
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| 摘 要： | 分析企业财务管理失控的原因,阐述财务监督和审计监督过程中重大问题未发现并造成国有资产损失等严重后果后如何正确界定财务、审计的责任,并提出了相应的管理对策。
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| 关 键 词： | 财务责任 审计责任 界定 对策 |
| 文章编号： | 1004-9746(2008)03-0016-02 |
| 修稿时间： | 2008年3月26日 |
Clarifying the responsibilities of financial supervision and that of auditing supervision |
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| Wu Chengchun.Clarifying the responsibilities of financial supervision and that of auditing supervision[J].Railway Economics Research,2008(3):16-17. |
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| Authors: | Wu Chengchun |
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| Abstract: | The article discusses why enterprise financial management loss control and how miss of major mistakes in financial supervision and auditing can result in loss of state assets. The article proposes some management countermeasures to solve this kind of problem through clarifying the responsibilities of financial supervision and that of auditing supervision. |
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| Keywords: | financial responsibility auditing responsibility clarify countermeasure |
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