摘要
公司财务控制的本质是一个以公司所有权安排为基础的财务控制权和财务收益分享权的特别合约。财务控制是公司治理结构的重要组成部分,呈现了系统与环境的关系图像。从我国公司治理的环境出发,以及根据财务控制的特点和缺陷,应从完善企业内部财务控制和企业外部财务控制两个方面完善我国企业财务控制。
The essence of companies' financial controlling is a special contract of financial controlling and benefit sharing which are based on the companies' ownership arrangement. Financial Controlling is an important part of companies' administered construction which shows the related picture of system and environment. According to the envionment of administration and the features and defects of financial cotrolling. We should perfect our enterprises financial control form both inner and outer enterprises' financial cotrolling.
出处
《安徽工业大学学报（社会科学版）》
2003年第5期48-53,共6页
Journal of Anhui University of Technology：Social Sciences
