摘要
实行财务控制是落实预算任务、保证预算实现的有效措施。完成财务控制的核心是建立经济责任制,即正确划分责任中心,包括成本中心、利润中心、投资中心三大类。财务控制还要通过营造良好的控制环境、重视风险评估、有效组织控制活动、建立畅通的信息与沟通渠道和实施有效监控等途径来实现。
It is to implement tasks of budgets,guarantee the effective measure that the budget realizes to control the financial affairs.It is to set up economic responsibility system to finish the core that the financial affairs control,namely divide the responsibility centre correctly,including cost centre,profit center,three big classes of investment centre.The financial affairs will pass and build the good control environment when being controlled,pay attention to risk assess,set up unblocked information and communicative channel and implement person who control way realize effectively to control to organize effectively.
出处
《哈尔滨商业大学学报(社会科学版)》
2005年第3期20-22,共3页
Journal of Harbin University of Commerce:Social Science Edition