| 我国企业资金安全控制问题研究 |
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| 引用本文： | 干胜道,郭敏. 我国企业资金安全控制问题研究[J]. 四川大学学报(哲学社会科学版), 2006, 0(3): 58-62 |
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| 作者姓名： | 干胜道 郭敏 |
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| 作者单位： | 四川大学,工商管理学院,四川,成都,610064 |
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| 摘 要： | 企业资金安全性分析与盈利性分析、流动性分析、成长性分析共同成为财务分析的组成部分。资金安全可以分为存量安全、流量安全和增量安全。影响企业资金安全的主要因素有财权的独立性、信息的不对称性等。企业必须重视决策成本,完善治理结构,强化内部制度的执行力等以确保资金安全。
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| 关 键 词： | 资金安全 财权 信息不对称 内部控制制度 |
| 文章编号： | 1006-0766(2006)03-0058-05 |
| 修稿时间： | 2006-03-06 |
A Study on Fund Safety Control in China |
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| GAN Sheng-dao,GUO Min. A Study on Fund Safety Control in China[J]. Journal of Sichuan University(Social Science Edition), 2006, 0(3): 58-62 |
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| Authors: | GAN Sheng-dao GUO Min |
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| Abstract: | Safety analysis should be part of financial analysis involving those of profitability,fluidity,and growth,which means the extension of traditional financial analysis.Fund safety can be further divided into that of stock,fluidity and increment.The main factors that affect the safety of fund include independence of financial rights,information symmetry,etc.To ensure the safety of fund,a firm must emphasize on the cost of decision,improvement of control mechanism and the execution of internal institution. |
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| Keywords: | safety of fund financial rights information as symmetry institution of internal control |
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