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财务保险与监督是企业财务管理体系的重要组成部分,贯穿于企业财务管理的始终。正确处理好财务报销与财务监督的关系,影响到企业未来的发展和企业效益的增长,可谓意义重大。本文通过分析我国现有经济体制下财务报销制度和企业单位财务报销工作实践中存在的弊端、问题,结合财务报销监督职能的意义和要求,具体探讨了加强企业财务报销管理的方法、途径,以期助推企业管理水平提升。
Financial insurance and supervision is an important part of the enterprise’s financial management system, which runs through the financial management of the enterprise. Correctly handle the relationship between financial reimbursement and financial supervision, affecting the future development of enterprises and the growth of enterprise efficiency can be described as significant. By analyzing the drawbacks and problems existing in the financial reimbursement system and the practice of financial reimbursement of enterprises in China’s current economic system, this paper discusses the ways and means of strengthening the financial reimbursement management in the light of the significance and requirements of the financial reimbursement supervision function, Boost the management level of enterprises.