摘要
财务控制是企业财务管理的重要内容,国有企业财务管理模式经历了由政府主导型向市场主导型的转变。从企业主体财务的角度看,国有企业财务控制在改革中秉承了计划经济时期成本管理的传统,并越来越注重风险控制,但在这过程中也存在着许多问题。完善我国国有企业财务控制的对策:加强预算控制;改变成本控制模式;健全内部控制体制;完善企业绩评价体系;处理好集权与分权的关系。
Financial control is an important part of financial management, the financial management of Chinese state-owned enterprises has been change the government oriented into market oriented. From the financial point of view, the reform of state-owned enterprises in the planning period in- herited the traditions of cost control and risk control, paying more attention to elaboration management of financial management of state-owned enterprises is a trend, but in the process, there are many problems. This article in the history of evolution of western financial control on the basis of summarizing the financial control evolution and evolution, which features and trends, combined with the actual conditions of state-owned enterprises, improve our state-owned enterprises financial control plans.
出处
《北方经贸》
2013年第5期69-71,共3页
Northern Economy and Trade
关键词
财务控制
预算控制
成本控制
内部控制
Financial Control
Budgetary Control
Cost for Control
Internal Control.
