摘要
由于企业契约的不完全性,监督成为各契约参与人利益协调的重要机制。目前,我国的财务监督手段多样,监督体系庞大,监督效果却不尽如人意,许多监督机构形同虚设,职能弱化。对此,应从系统思考的视角对该问题进行分析,并在此基础上提出政策建议。
Owing to the incompletion of the business contract, supervision becomes an important mechanism in coordinating the interests of all parties involved in the contract. At present, China has a variety of means of financial supervision and a huge system of supervision, yet the result of the supervision is far from being satisfactory with many supervision institutions practically performing no function. Therefore, analysis should be conducted on this problem from the perspective of systematic thinking; thereon policy proposals are put forward.
出处
《山西财经大学学报》
2005年第1期136-140,共5页
Journal of Shanxi University of Finance and Economics
关键词
系统思考
财务监督
契约不完全
systematic thinking
financial supervision
contract incompletion
