中央国企财务监控体系的框架构建  

Research on the Construction of Financial Monitoring System Framework in the Central and State-owned Enterprises

作　　者：李海香[1] 方瑛[2] 

机构地区：[1]安徽工业大学工商学院,安徽马鞍山243002 [2]安徽国际商务职业学院管理系,安徽合肥231100

出　　处：《安徽工业大学学报（社会科学版）》2010年第4期30-31,共2页Journal of Anhui University of Technology：Social Sciences

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。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.

关 键 词：中央企业 出资人 财务监控 

分 类 号：F276.1[经济管理—企业管理]