摘要
文章认为施工企业资金管理极为重要,但当前存在严重问题,主要是管理制度不健全或有章不循;使用分散,效率低下;监督控制不力;管理方式和手段落后。针对这些问题,作者提出了对策和措施:①推进产权制度改革,建立现代企业制度,强化出资人的约束。②明确资金管理的核心地位。③加强财务监督,实行会计委派制和内部审计制度。④应用先进的技术和信息技术等。
Fund control is very important for construction enterprise. Currently, there are serious problems, such as unsound management system, violation of rule, low efficiency, weak supervision and control, backward manner and means of management. The author offers the proposals for solving the problems, including ①strengthening the reform of property right system, establishing modern enterprise system, intensifying the restriction of investor;②clarifying the importance of fund control; ③enhancing financial supervision, implementing accountant appointment system and inside audit system; ④ application of advance technology and information technology.
出处
《中国国土资源经济》
2004年第1期35-37,共3页
Natural Resource Economics of China
