财务监督

• In accordance with the wide application of accounting computerization in enterprises , it puts forward concrete control methods for enterprises " electronic information systems is suggested and the internal control mode of the computerization system is established . the paper surveys and analyzes the present situation and difficult realign of enterprises " internal control , points out reasons of the weakening financial monitor in our country , and on this base advances measures to improve it . in this paper , taking the northwest machine plant as a sample to study , the emphasis is laid on contents of it in the view of theory and practice , and synthetically analyzes its science , practicality and operability of each method , we concretely designs the foundation and methods of the internal financial control , hence to explain the practicality and operability of internal financial control system , and also to provide large - middle scale enterprises a reference case of realizing the actualizing internal control for nation
  本文以企业作为控制主体，阐述了内部财务控制的理论基础? ?内部控制理论以及其历史发展进程，提出企业内部控制的五大要素，建立内部控制的基本原则、目标等基本理念；根据我国关于内部控制规范要求，较详细的论述了企业内部控制的十种方法；针对会计电算化在企业的广泛采用及存在的问题，为企业电算化系统的控制提出具体控制方法，并建立了电算化系统的内部控制模式；并且论文对企业内部控制的现状、难点作了调查和分析，指出我国目前内部控制和财务监督弱化的原因，在此基础上提出了改善的对策；在论文中以西北机器厂作为研究对象，重点对企业内部财务控制的内容从理论与实践的角度作了全面阐述，对各种方法的科学性、实用性和可操作性做系统分析，并对该企业货币资金控制的实施及效果评价，说明企业内部控制体系的有效性和可行性，为我国大中型企业实施内部控制提供参考例证。
• But we are just in the period of the transition between the new economic system and the old one , the new system have n ' t been set up completely , and the law system needed by market economy is still not perfect , furthermore , the social supervision system is still not complete , so some problems to be solved urgently come forth such as the distortion of accounting information , the infirmness of finance supervision , the weakness of accounting base , the loss of the state - owned assets and so on
  但由于我国是处在一种新旧经济体制的转轨时期，新的体制尚未完全确立，适应市场经济需要的法律体系尚不完备，社会监督体系还不健全，致使社会经济生活中出现了一些亟待解决的如会计信息失真，财务监督乏力，会计基础薄弱，国有资产连年流失等问题。对上述情况产生的原因进行深刻地分析，人们普遍认为，监督机制不健全是产生问题的重要因素。
• Through the analysis contrapose to the reason which causes the problem and commercial banks governing structure in different families of law , the article poses out ; establishing wide administrating right to corporation affairs by directorate , avoiding that state - owned stock holders intervene decision - making in the bank , reinforcing the benefit protection of stock - holders and others who are related to it , paying more attention to remold with commercial state banks board of supervisors by enlarging its authority , and perfecting its financial supervising and strengthen promoting system etc
  通过对产生问题的原因和对两大法系商业银行治理结构的分析，本文提出：确立董事会对公司事务广泛的管理权，防止国有控制股东干预银行经营决策；加强对股东及利益相关者的利益保护；采取扩大监事会职权，完善监事会的财务监督和加强激励机制等手段着重改造国有商业银行的监事会。
• Adopting a method of on - the - spot study and investigation , the allthor of this dissertation has systematically analyaed the present situation of the financial administration of wolong tounship , wolong district of nangang city and provided a thorough and profound analysis to the financial administrative system of that particular township . in doing so , the article reveals that the management of financial affairs is the material base on which political power at reass - roots level and other social organizations depend for survival and exercise of their function . it then points out the existing problems and drawbacks in the present township system , and proposes some formulas and solutions after seeing through the appearance to get at the essence . in the lastpret of the article , moving from typical to general and looking form the perspective of the relationships between the tounship financial administration and the local administrative organizational reform , the author prebes into the tendency of the village and township administrative system reform - the separation of government and egterprises , enforcing supervisition of financial affairs and management of budgetary and extrabudgetary capital , appointing accounts , constructing the model of " small government and big society " , and building up political power at grass - roots level to tace the 21st century
  本文采用了实地调查研究的方法，系统分析了南阳市卧龙区卧龙岗乡现行的财务行政状况，对该乡财务行政体制进行了深入透彻的剖析，揭示了财政财务管理是基层政权及其它社会机构赖以存在和发挥职能的物质基础这一命题，指出了现行乡级体制中存在的问题和弊端，并透过现象看本质，提出了解决问题的方案和办法；在最后部分由典型推向一般，从乡级财务行政与地方行政机构改革关系的角度探讨了乡镇行政体制改革的趋势? ?政企分开，加强财政财务监督，强化预算内外资金管理，实行会计委派，构筑小政府大社会的模式，建立起面向二十一世纪的基层政权。
• According to budget and finance policy and procedure , to monitor and review the accuracy of expenditures of program unit and communities ; to make and manage weekly , monthly and yearly budget of program unit , follow expenditure process and analyze the deviation between actual expenditure and budget and to provide finance support and training for pu staff , partners and communities , monitor and review programs financially
  根据预算、财务政策及程序对县办和社区项目各种支出的合理性与准确性进行监测审核；编制并管理县办周、月、年预算，跟踪花费进度，分析实际花费与预算之间产生差异的主要原因为县办员工、合作伙伴及社区提供财务支持和培训，对项目进行财务监督和审核。
• Countermeasures for the serious problems of the financial control over subsidiary companies are to ( 1 ) establish a scientific share holding structure of its subsidiary companies ; ( 2 ) strengthen its control over authorization right of its subsidiary companies ; ( 3 ) establish a scientific budget duty system ; ( 4 ) establish a scientific financial reporting system ; ( 5 ) use modern technology of information and network to establish the financial balance network of business operation , accounting checking network and electronic bank system ; ( 6 ) perfect the target assessing system over its subsidiary companies ; ( 7 ) send financial supervisors to its subsidiary companies ; ( 8 ) strengthen the scheduled or nonscheduled financial audit over its subsidiary companies
  摘要子公司的财务控制问题日显突出，解决的对策是：建立科学的子公司股权控制结构；加强对子公司进行授权控制；建立科学的责任预算制度；制定科学的财务报告制度；利用现代化的信息网络系统,建立经营业务结算网、会计核算网和网上银行结算系统；完善对子公司的考核指标体系；向子公司委派财务总监来实现日常的财务监控;加强定期或不定期审计，实现对子公司的财务监督。
• It will relate the job assessment with restraint system of the state - owned enterprisers in this paper , which can perfect the restraint system of the state - owned enterprisers ' from the aspect of goal responsibility restraint , stage achievement appraisal restraint , financial supervision , audit supervision and restraint , corporate governance structure restraint and so on
  把对国企经营者的业绩评价与监督约束联系起来，从目标责任约束、阶段业绩评价约束、财务监督、审计监督约束、公司治理结构约束等几方面完善国企经营者监督约束机制。
• Lying beneath the dazhuang village are coal deposits with richreserve . repeated mining operations carried out by the state , collective and private - owned mines over the recent years have led to the presence of cracks on 200 - odd houses . analysis shows that this may be attributed partly to the mining - induced ground subsidence and partly to underground dewatering operation . a division is made of the responsibilities of the individual mines causing the damages
  国有集团企业财务管理存在的问题主要表现在财务权力、财务监督和财务关系三个方面,本文从以上三方面剖析了国有集团企业财务管理存在的问题及危害,并提出加强国有集团企业财务管理的对策与措施