市场经济中企业财务监督体系初探

A RESEARCH INTO THE SUPERVISION SYSTEM OF ENTERPRINSE FINANCE IN MARKET ECONOMY

论述了在市场经济条件下 ,企业财务监督体系由政府机关对社会审计组织的管理与监督 ;社会审计组织对企业的财务监督 ;企业内部审计机构对企业财务活动及经营状况的监督三个层次构成。在这三个层次中 ,企业内部审计机构的监督是核心 ;社会审计组织的监督是一道有效的屏障 ;政府机关的监督则是强有力的外部约束。三者之间相互配合 ,互相依存 ,构成一个企业财务监督的有机整体 ,促进企业的健康发展。

In market economy, enterprise finance supervision system consists of three levels. They are the management and supervision of social audit organizations by the government, the finance supervision of the enterprise by the social audit organization and the supervision of enterprise financial activities and management by the audit organization within the enterpirse. Among the three, the supervision of the audit organization within the enterprise is the core, the supervision of social audit organization acts as an effective protective screen and the government supervision is a kind of strong external restraint. The three levels are closely correlated and inseparable, constituting the organic whole of enterprise finance supervision and promoting the healthy development of the enterprise.