多会计主体企业的资金内部控制

Fund Internal Command in Multi-Accountant Main Body Enterprise

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。

This paper give the rang appraisal of multi-Accountant main body enterprise which we discuss at first, and exclude the management and controilability of subsidiary company which is shared or held by collectivizing company. Secondf aim at the problem of subsidiary company＇s fund internal command include fund budget management, fund income and expenses balancing and the morbidity of supervise systemf this paper bring forward the betterment measure and advice about fund internal command of Accountant principal part company.