摘要
良好的财务监督能够有效防控集团企业风险并创造企业价值。风险防控需要规范合理的财务监督作为保障,二者是过程与结果的关系。通过论述集团企业财务监督的特征和应关注的重点监督领域,分析目前集团企业财务监督存在的问题及深层次的影响因素,进一步探讨加强集团财务监督的措施和方法。
Effective financial supervision can effectively prevent risks and create the enterprises’value.Risk prevention and control requires standardized and reasonable financial supervision as safeguards.Based on discussing the characteristics of financial supervision in group enterprises and the key supervision areas,this paper analyzes the existing problems and influencing factors of financial supervision in group enterprises,and further explores measures and methods to strengthen financial supervision in groups.
作者
张君红
Zhang Junhong(Luohe Development and Reform Commission,Luohe,Henan 462000,China)
出处
《漯河职业技术学院学报》
2024年第3期67-69,共3页
Journal of Luohe Vocational Technical College
关键词
集团企业
财务监督
风险防控
group enterprises
financial supervision
risk prevention and control