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企业国有资产,是指国家对企业各种形式的出资所形成的权益。国有企业外派监事会以财务监督为核心,根据有关法律法规,对企业的财务活动及企业负责人的经营管理行为进行监督,确保国有资产及其权益不受侵犯。本文针对国有企业外派监事会年度集中检查,结合会计准则和税收法规等相关规定,分析直接影响企业集团经营成果和国有资产变化的十大财务因素,提出防范国有资产异常变动、加强企业国有资产监督管理之建议。
State-owned assets of enterprises refer to the rights and interests formed by various state-funded enterprises. The supervisory board of state-owned enterprise dispatching takes financial supervision as the core and supervises the financial activities of the enterprise and the operation and management of the person-in-charge of the enterprise in accordance with relevant laws and regulations to ensure that state-owned assets and their rights and interests are not infringed upon. In this paper, according to the annual centralized inspection of the supervisory board of state-owned enterprises, the paper analyzes the ten major financial factors that directly affect the operating results of the enterprise groups and the changes of state-owned assets, and proposes to guard against the abnormal changes of state-owned assets and the supervision of the state- Management advice.