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国内外企业财务监管的现状分析

Study on present status with financial supervision of enterprises from home and abroad

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【作者】 张殿松孟凡军宋云华刘越希

【Author】 ZHANG Dian-song~1,MENG Fan-jun~2,SONG Yun-hua~3,LIU Yue-xi~4 (1.Harbin Research Institute of Forestry Machinery,State Forestry Administration,Heilongjiang 150086,China;?2.Harbin Commerce University,Heilongjiang 150028,China;?3.Heilongjiang Provincial Highway Engineering Supervising and Consulting Company,Harbin 150001,China;?4.Harbin Intermediate People’s Court,Harbin 150001,China)

【机构】 国家林业局哈尔滨林业机械研究所哈尔滨商业大学黑龙江省公路工程监理咨询公司哈尔滨市中级人民法院 黑龙江 哈尔滨 150086黑龙江 哈尔滨 150028黑龙江 哈尔滨 150001黑龙江 哈尔滨 150001

【摘要】 当前,由于缺乏对企业有效的财务监管制约机制,导致企业资产流失,债台高筑,有些企业甚至到了资不抵债、无以为继的程度。如何加强企业财务监管,成为企业发展和建立现代企业制度不可忽视的问题。基于此现状,本文对国内外企业财务监管现状进行了分析。

【Abstract】 Currently,owing to the lack of effective financial supervision mechanism,some enterprises have witnessed a drain on assets and are heavily in debt and what is even worse is that some enterprises can’t afford to pay off debts with assets and can’t struggle to survive.How to intensity financial supervision of enterprises has become a problem that can’t be ignored in establishing and developing modern enterprise system. Based on the situation,analysis is made on present status currently existing in financial supervision of enterprises.

【关键词】 企业财务监管机制
【Key words】 enterprisefinancial supervisionmechanism
  • 【文献出处】 水利科技与经济 ,Water Conservancy Science and Technology and Economy , 编辑部邮箱 ,2005年02期
  • 【分类号】F275
  • 【被引频次】5
  • 【下载频次】366
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