摘要
分析企业财务管理失控的原因,阐述财务监督和审计监督过程中重大问题未发现并造成国有资产损失等严重后果后如何正确界定财务、审计的责任,并提出了相应的管理对策。
The article discusses why enterprise financial management loss control and how miss of major mistakes in financial supervision and auditing can result in loss of state assets. The article proposes some management countermeasures to solve this kind of problem through clarifying the responsibilities of financial supervision and that of auditing supervision.
出处
《铁道经济研究》
北大核心
2008年第3期16-17,35,共3页
Railway Economics Research
关键词
财务责任
审计责任
界定
对策
financial responsibility
auditing responsibility
clarify
countermeasure
