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| 论财务监督的形式 | |
| 引用本文： | 侯卫东,彭学军,梁秀华. 论财务监督的形式[J]. 内蒙古民族大学学报(社会科学版), 2002, 0(6) |
| 作者姓名： | 侯卫东 彭学军 梁秀华 |
| 作者单位： | 内蒙古审计厅驻赤峰审计处 内蒙古赤峰024000(侯卫东)，内蒙古民族大学计财处 内蒙古通辽028042(彭学军)，内蒙古赤峰热电厂财务处 内蒙古赤峰024000(梁秀华) |
| 摘 要： | 所有权与经营权分离是现代企业的基本特征。所有者和经营者目标的不一致 ,以及在经营者控制经营活动的情况下 ,极易产生以牺牲股东利益为代价实现个人效用的最大化问题 ,所以进行有效的财务监督就成为完善企业制度的必要手段。财务监督其实质是所有权监督 ,其具有两大监督体系 :内部财务监督体系和外部监督体系。采取何种监督体系 ,应结合企业的经营实际 ,因此建立和完善财务监督机制是一个实践性很强的课题。 |
| 关 键 词： | 所有权 经营权 财务监督 |
On the Form of Financial Supervision |
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| HOU Wei-dong PENG Xue-jun LIANG Xiu-hua. On the Form of Financial Supervision[J]. Journal of Inner Mongolia University for Nationalities(Social Sciences), 2002, 0(6) | |
| Authors: | HOU Wei-dong PENG Xue-jun LIANG Xiu-hua |
| Affiliation: | HOU Wei-dong 1 PENG Xue-jun 2 LIANG Xiu-hua 3 |
| Abstract: | The separation of ownership and operation power is the basic feature of modern enterprises.In the situation in which the owner and the operating personnel have different objectives of in the situation in which the operating personnel control the whole business practice,it is very liable to produce the maximun problem of realizing personal utility at the cost of sacrificing stockholders'profits.Thus,the effective financial supervision becomes the necessary means for perfecting enterprise systems. The financial supervision is actually the supervision of ownership in essence.It has two major supervision systems,namely,the inner financial supervision system and the ourter supervision system.The adoption of either of the two systems is decided by the business practice of any enterprise.Therefore,it is an extremely practical issue to set up and perfect a financial supervision. |
| Keywords: | Owenership Operation power Financial supervision |
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