中华邮政在近代财务管理体制的演变进程探讨

A Discussion on the Evolution Process of Chunghwa Post in Modern Financial Management System

邮政财务管理主要包括财务监督和财务管理两个方面,在财务组织不断发展和变迁下,中华邮政推行了财、会分立的管理体系,在财务监督方面邮政严格执行"巡员制度"和"稽核制度",在财务管理方面积极推行财、会分立的"二元化"管理体制,推动中华邮政企业财务管理信息化、规范化、科学化,提高中华邮政的企业管理水平、经济效益和核心竞争力。

Postal financial management mainly includes financial supervision and financial management. Under the continuous development and changes of financial organizations, Chunghwa Post has implemented the management system in which finance and business separate each other. In the view of financial supervision, the post strictly implements the “inspector system” and “audit system”. The “dualization” management system gets actively promoted in financial management to promote the informationization, standardization and scientificization. The financial management system can improve the corporate management level, economic efficiency and core competitiveness of Chunghwa Post.