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针对烟农合作社业务蓬勃发展,财务管理薄弱的现状,阐述烟草企业对烟农专业合作社财务监管乏力的困境。提出整合多方力量、构建全新的监管模式;以契约为纽带,固化烟草企业对烟农专业合作社的监管职能;运用信息化手段,提升财务监管效率。
In response to the vigorous development of tobacco farmer cooperatives and the weak financial management, the author elaborates the plight of tobacco companies on the weak financial supervision of tobacco farmers cooperatives. Proposed the integration of multi-forces, construction of a new regulatory model; with the contract as a link, to consolidate the regulatory functions of tobacco companies on tobacco farmers cooperatives; the use of information technology to enhance financial regulatory efficiency.