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财务监督产生于加强企业经营管理的需要,伴随着经营管理工作的日益发展,财务监督作用日益突出起来,在社会主义市场经济条件下,企业要真正成为自主经营、自负盈亏、自我约束、自我发展的商品生产者,在激烈的市场中取得较好的经济效益,除了具有良好的市场眼光,采用先进的生产技术外,还必须有效地加强企业经营管理,其中还需着重借助财务监督,为实现全面的科学管理,促进增收节支,提高经济效益服务。 一、什么是财务监督 财务监督就是根据国家有关方针、政策和制度对企业经济活动的合法性、合理性和有效性进行监督。具体说是对企业的全部经济活动,利用价值指标实施监督、检查、评价、鉴证。财务监督和其它监督形式相比较,具有以下特点: (一)财务监督主要是利用价值指标进行货币监督。它着重通过货币计价提供一系列价值指标。由于价值指标具有综合性特征,因此利用价值指标进行货币监督,可以全面控制企业经济活动的过程和结果,综合地考核企业经济效益。
Financial supervision arises from the need to strengthen business management. With the increasing development of business management, the role of financial supervision has become increasingly prominent. Under the conditions of socialist market economy, enterprises must truly become self-employed, self-financing, self-discipline, and self-development. In addition to having a good market perspective and adopting advanced production technologies, commodity producers must also effectively strengthen their business management, and they must also focus on financial supervision in order to realize Comprehensive scientific management, promote income increase and cost reduction, improve economic efficiency services. I. What is financial supervision? Financial supervision is the supervision of the legality, rationality and effectiveness of corporate economic activities in accordance with relevant national guidelines, policies and systems. Specifically speaking, it is to monitor, examine, evaluate and verify the use of value indicators for all economic activities of enterprises. Compared with other forms of supervision, financial supervision has the following characteristics: (1) Financial supervision is mainly based on the use of value indicators for monetary supervision. It focuses on providing a series of value indicators through currency pricing. Because the value indicators have comprehensive characteristics, the use of value indicators for monetary supervision can comprehensively control the process and results of the economic activities of enterprises and comprehensively assess the economic benefits of enterprises.