| 中央国企财务监控体系的框架构建 |
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| 引用本文： | 李海香,方瑛.中央国企财务监控体系的框架构建[J].安徽工业大学学报(社会科学版),2010,27(4):30-31. |
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| 作者姓名： | 李海香 方瑛 |
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| 作者单位： | 安徽工业大学,工商学院,安徽,马鞍山,243002;安徽国际商务职业学院,管理系,安徽,合肥,231100 |
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| 摘 要： | 基于"统一所有、三层运作、多方监督、全程监控"基本模式构建的中央国企财务监控体系,可以实现内外监控相结合、事前监控、事中监控与事后监控相结合,最终确保出资人财务监控目标的实现。
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| 关 键 词： | 中央企业 出资人 财务监控 |
Research on the Construction of Financial Monitoring System Framework in the Central and State-owned Enterprises |
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| Authors: | LI Hai-xiang FANG Ying |
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| Abstract: | On the basis of the basic mode construction the One unification,Three layer operation,Multi supervision,and All the process monitoring in the Central and state-owned enterprises,there are two combinations can be realized:the one is that of the internal and external monitoring,and the other is that of pre-monitoring,inward-monitoring and afterward-monitoring for the implementation of financial monitoring target defined by investors. |
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| Keywords: | the Central enterprises investor financial monitoring |
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