财会监督融入内部治理体系研究

Financial and accounting supervision into the internal governance system research

财会监督作为监督体系的重要组成部分,必须找准定位,寻找到合适的实现路径,担负起更大职责。财会监督应主动融入内部治理体系,一体化设计业务、财务、监督制度体系,发挥财会监督的服务功能、引导功能和预警信号功能。

As an important part of the supervision system, financial and accounting supervision must find the right positioning, find the appropriate implementation path, and shoulder greater responsibilities.Finance and accounting supervision should take initiative to integrate into the internal governance system, integrate the design of business, finance and supervision system, and give full play to the service function, guidance function and early warning signal function of finance and accounting supervision.