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摘 要：随着社会zhuyi市场经济条件下企业改革的不断深入,对财务监督和管理水平的要求不断提高,财务监管工作的重要性也愈来愈为人们所认识。企业从过去的只注重经济生产,忽视经济效益，转变为在保证生产质量的同时,实现资金优化组合,广开财源。也正因如此，所以现在企业的财务活动已经和过去不完全相同，以前的监管方法已经满足不了企业的需求。为了更有效地对企业资金流动进行监管，对企业资金使用进行规范，对资金使用效益进行提高，我们极力需要对新形势下的企业经济活动进行科学、有效的监管。为此，本文通过分析企业当前财务监管中出现的问题，从而提出解决问题的对策与建议。66961
毕业论文关键词：企业，财务监管，财务监督
Abstract:As the enterprise reform is deepening under the condition of socialist market economy, the financial supervision and management level enhances unceasingly, and the importance of financial supervision has also increasingly been recognized. In the past enterprises just paid attention to economic production , but ignored the economic benefits. However, nowadays enterprises guarantee the quality of production, and at the same time realize optimum combination and open financial resources. And because of complicated sources of funds and the persity of management way, the enterprises' financial activities are completely different from the past , and the traditional regulation method can’t meet the needs of the development of enterprises. In order to better supervision enterprise capital flow, standardize the use of enterprise capital , increase the benefit of the use of funds, and better the service for the enterprise , we proposed to establish a comprehensive, perfect financial supervision system. To this end, this paper analyzed the current problems arising from the financial supervision, so as to put forward countermeasures and suggestions to solve the problem.
Keyword: Enterprises, financial supervision, financial supervision
目 录
1 引言 3
2 财务监管的理论基础 3
2.1 财务监管内涵 3
2.2 财务监管原则 3
2.3 财务监管方法 4
2.4 财务监督分类 5
2.5 财务监管内容 7
3 淮安捷隆羽绒制品有限公司财务监管存在的主要问题 7
3.1 财务监管激励手段单调 7
3.2 财务监管职权行使不到位 7
3.3 财务预算管理有缺陷 7
3.4 高素质财务监管人员匮乏 8
4 淮安捷隆羽绒制品有限公司财务监管问题的原因分析 8
4.1 企业综合条件较差 8
4.2 财务管理制度不完善 8
4.3 财务管理流程不明晰 8
4.4 企业绩效监管缺失 8
4.5 会计人员素质偏低 9
5 淮安捷隆羽绒制品有限公司财务监管优化的对策与建议 9
5.1 改善企业综合条件 9
5.2 完善内部控制制度 9
5.3 实施全面预算管理 9
5.4 完善财务监管体系