论文部分内容阅读
财务监督是指对财务活动合法性、合理性、效益性、公正性、公开性、民主性等进行的监察和督导,加强会计监督是做好会计工作的重要保证。财务监督是各单位财务管理工作的重要组成部分,也是国家财政监督的基础,它对于规范各单位的财务活动,严格财务制度及财经纪律,改善财务管理工作,保证收支预算的实现具有重要意义。一、财务监督的作用财务监督具有制约性和促进性两大作用。财务监督通过对公共组织的财务活动及财务管理制度进行评价,指
Financial supervision refers to the supervision and supervision over the legitimacy, rationality, efficiency, fairness, openness and democracy of financial activities. Strengthening accounting supervision is an important guarantee for doing a good job in accounting work. Financial supervision is an important part of the financial management of all units and also the basis of state financial supervision. It is of great significance to standardize the financial activities, strict financial system and financial discipline, improve financial management and ensure the realization of income and expenditure budget . First, the role of financial supervision Financial supervision has two constraints and promote the role. Financial supervision through the public organizations, financial activities and financial management system evaluation, referring to