| 论国有企业出资人财务监督的方式 |
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| 引用本文： | 于长春,郝力. 论国有企业出资人财务监督的方式[J]. 湘潭大学学报(哲学社会科学版), 2000, 24(1): 35-39 |
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| 作者姓名： | 于长春 郝力 |
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| 作者单位： | 中国社会科学院,财贸所,北京,100836 长春税务学院,吉林,长春,130021 |
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| 摘 要： | 为了加强国企的财务监督,各级政府采取了会计人员委派制、财务总监制或稽查特派员制.比较分析这三种财务监督的方式可见,会计人员委派制只适用于非企业单位和机关;稽查特派员制适用于对大型重点国有企业的监督;财务总监制适用于所有国有企业,但必须明确财务总监的委派权力属于企业的董事会,代表的是国有资本所有者,不是政府.所以,委派财务总监不是政府行为,而是企业行为.
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| 关 键 词： | 国有企业 出资人 财务监督 |
| 文章编号： | 1001-5981(2000)01-0035-05 |
| 修稿时间： | 1999-11-28 |
On State- Owned Enterprise Owner's Finance Controlling Systems |
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| YU Chang-chun and HAO Li. On State- Owned Enterprise Owner's Finance Controlling Systems[J]. Journal of Xiangtan University(Philosophy and Social Sciences), 2000, 24(1): 35-39 |
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| Authors: | YU Chang-chun and HAO Li |
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| Abstract: | Our government counteracted the systems of delegated accountants and the financial controllers and the specially pointed checkers in order to enforce the controlling for state-owned enterprise finance. It is fund that, the delegated accountants system only fit for institutions and units and the financial controller system fit for all of state-owned enterprise and the specially pointed checker system fit for the key state-owned enterprise, by comparing analyzing the three kinds of state-owned capital controlling systems. Therefor, it must be clear the right of delegated belong to the board of directors action delegating state-owned capital owner instead of the government's. |
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| Keywords: | state-owned enterprise capital owner financial control |
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