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供销合作社是农民社员入股兴办的集体所有制经济组织 ,供销社各级理事会作为社有资产的法定代表 ,依法行使所有权 ,供销社所属企业从事社有资产的经营运作 ,接受理事会的监督管理。然而在工作实践中理事会对企业的财务监管存在一些不容忽视的问题 ,本文就此作一些粗浅的探讨。?
The supply and marketing cooperatives are collective-owned economic organizations established by peasant members to participate in shares. The board of trustees at various levels of supply and marketing cooperatives act as the legal representatives of social assets and exercise their ownership according to law. The enterprises affiliated to the supply and marketing cooperatives are engaged in the operation and management of social assets and are subject to the supervision and administration of the board of directors. However, in practice, there are some problems which the Board of Directors should not neglect the financial supervision of the enterprise. This article makes some superficial discussions on it. ?