【摘要】 本文首先给讨论的多会计主体企业给了范围鉴定,把集团公司对其参股或控股的子公司的管理与控制排除在外。再针对目前企业对其分支机构和分公司的资金内部控制存在的问题,包括资金预算管理、资金收支结算以及监督制度不健全等,提出了多会计主体企业资金内部控制的改进措施和建议。更多还原

【Abstract】 This paper give the rang appraisal of multi-Accountant main body enterprise which we discuss atfirst, and exclude the management and controllability of subsidiary company which is shared or held by collec-tivizing company. Second￡?aim at the problem of subsidiary company’s fund internal command include fundbudget management, fund income and expenses balancing and the morbidity of supervise system￡?this paperbring forward the betterment measure and advice about fund internal command of Accountant principal partcompany.更多还原