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政策性粮食收储企业财务集中管控思考 被引量:1

Policy of Grain Purchase Enterprise Financial Centralized Control Thinking
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摘要 当前政策性粮食收储企业在财务管理方面存在着企业内部控制不严、预算管理缺位、财务基础管理薄弱等问题,应完善财务集中管控总体结构设计,推进财务信息系统建设,完善财务会计管理控制,深化全面预算管理控制,加强财务队伍建设,才能使政策性粮食收储企业的财务管理更科学规范,取得应有成效。 Currently, there are some problems in the enterprises dealing with purchase and storage of grain guided by the national policies. Those problems include deficiency in the internal management, the budget management and property management in the enterprises. Hence, to make the financial management work more scientific and effective and to achieve the desired aim in the management of those enterprises in purchase and storage of grain, we should focus on improving the integrated design in centralizing financial management; on enhancing com- puterized information system in managing property of the enterprises; on promoting the management in accounting system; on deepening a comprehensive control of budget management, on strengthening the education and development of the team of financial practitioners.
作者 方惠建
出处 《湖州职业技术学院学报》 2017年第1期65-68,共4页 Journal of Huzhou Vocational and Technological College
关键词 政策性粮食收储企业 财务集中管控 国有企业 enterprises dealing with purchase and storage of grain guided by the national policies centralized financial management state - owned enterprises
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