摘要
现代企业制度的主要特征是产权明晰,政企分开,责任明确,管理科学,这是现代企业制度的核心。按照市场经济和现代企业制度的要求,企业的内部财务管理体制应该是集权与分权的结合,这是由于企业内部多层次组织结构决定的。根据目前我国企业管理的现状,建立企业财务管理体制必须有相应的措施作保障。
Modem corporate management system is mainly charaterized by the clear separation of ownership and management, undertaking different responsibilities. According to the demand of market economy and modem corporate system, the enterprise internal accounting and financial management should also reflect this responsibilty clarification as a result of complex corporate structure. Considering the curment management practice, the paper proposes some measures of establishing the gurantee system for enterprise accounting and financial management.
出处
《商业研究》
北大核心
2007年第9期150-151,共2页
Commercial Research
关键词
现代企业
财务管理
配套措施
modem enterprises
accounting and financial management
auxilary measures
