国内外企业财务监管的现状分析  

Study on present status with financial supervision of enterprises from home and abroad

作　　者：张殿松[1] 孟凡军[2] 宋云华 刘越希 

机构地区：[1]国家林业局哈尔滨林业机械研究所,黑龙江哈尔滨150086 [2]哈尔滨商业大学,黑龙江哈尔滨150028 [3]黑龙江省公路工程监理咨询公司,黑龙江哈尔滨150001 [4]哈尔滨市中级人民法院,黑龙江哈尔滨150001

出　　处：《水利科技与经济》2005年第2期69-70,74,共3页Water Conservancy Science and Technology and Economy

摘　　要：　当前,由于缺乏对企业有效的财务监管制约机制,导致企业资产流失,债台高筑,有些企业甚至到了资不抵债、无以为继的程度。如何加强企业财务监管,成为企业发展和建立现代企业制度不可忽视的问题。基于此现状,本文对国内外企业财务监管现状进行了分析。Currently,owing to the lack of effective financial supervision mechanism,some enterprises have witnessed a drain on assets and are heavily in debt and what is even worse is that some enterprises can't afford to pay off debts with assets and can't struggle to survive.How to intensity financial supervision of enterprises has become a problem that can't be ignored in establishing and developing modern enterprise system. Based on the situation,analysis is made on present status currently existing in financial supervision of enterprises.

关 键 词：企业财务 外企 财务监管制 国内外 资不抵债 企业资产 现代企业制度 现状分析 流失 忽视 

分 类 号：TV121[水利工程—水文学及水资源] F275[经济管理—企业管理]