对加强企业资金运作有效监控的探讨

Discussion About Effective Monitoring Enhancement of Enterprise Capital Operation

企业资金的运用历来是资金监控的重点,对资本性支出企业应主要在加强定量决策和决策程序的民主化上下功夫,对于收益性支出则应加强预算管理并建立严格的审批制度。为了做好对企业资本运作的有效监控,企业应建立一套完整的财会制度体系以及决策机构的制约制衡机制。

The operation of enterprise capital is always the pivot of capital monitoring to run enterprise capital. We should pay more attention to democratic decision-making of strengtheningquantitative decision-making and decision-making procedure and strengthen budget managementand establish strict approving system to income payout enterprise. The enterprise should establishcomplete financial system and restricting mechanism of decision-making institutions in order tomonitor enterprise capital operation effectively.