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在理顺县级供电公司农电管理关系之前,财务管理的主要职能是反映和监督,而资金收付是其重中之重,实行财务报销“一支笔”签字对于控制财务支出,规范资金支付秩序起了积极的作用。因此,曾经一度被大多数企业广泛运用,随着财务管理职能的不断完善和“三集五大”的深入推进,尤其是党的十八大以后,“一支笔”签字的弊端日益显现出来。取而代之的是基于企业的内部控制机制下的全面预算管理体系在企业财务管理中的运用。
Prior to straightening out the management of county-level power supply companies, the main function of financial management is to reflect and supervise. However, the receipt and payment of funds is the most important issue. The implementation of financial reimbursement Standardize the order of payment of funds played a positive role. Therefore, once widely used by most enterprises, with the continuous improvement of financial management functions and the further promotion of the “three big five”, especially after the 18th CPC National Congress, the shortcomings of the “one pens” signature Increasingly apparent. Instead, it is based on the application of a comprehensive budget management system under the internal control mechanism of the enterprise in the enterprise financial management.