财务控制制度即遵循财务战略、财务政策与基本财务目标,通过有效的制度形式强化对子公司及其他成员企业的财务活动的监测、督导与控制,是完善企业集团治理机制。克服目标逆向选择倾向,提高财务资源配置与使用效率的重要环节。
... 高级财务控制管理 Advanced Managerial Accounting and Control 财务控制制度 financial control system 高级财务控制专员 Senior Specialist Controlling ...
基于20个网页-相关网页
企业内部财务控制制度是指那些对会计业务、会计记录和会计报表的可靠性有直接影响的内部控制。
Internal financial control system include internal control which have a direct impact on the reliability of accounting business, accounting records and accounting statements.
其次注册会计师要考虑客户的控制制度,尤其是财务控制制度如何防止和发现这些错报,也就是控制风险。
Secondly the auditor considers how the client's control systems, particularly financial ones, prevent and detect those misstatements. This is referred to as control risk.
健全的财务控制制度应该能够保证财务信息的可信性,可以弥补财务契约的不完全性和财务责任的不对等性。
Perfect financial control system can guarantee the creditability of financial information, and make up for unperfectness of financial contract and asymmetry of accountability.
应用推荐