合同管理是现代企业经营管理的重要内容,是企业在市场经济的竞争中利用经济法则保护自身利益的有效手段。但仅靠合同管理并不能有效的解决合同签定、履行、结算过程中存在的问题,由于自身职能的限制,就需要其他部门的积极介入,财务监督就能很好的履行这些职能。 Contract management is an important part of the operation and management of modern enterprises. It is an effective means for enterprises to use economic law to protect their own interests in the competition of market economy. However, contract management alone can not effectively solve the problems existing in the process of contract signing, performance and settlement. Due to the restriction of its own functions, it requires the active intervention of other departments and the financial supervision can perform these functions well.