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对比传统的财务控制和管理,价值创造视域下的国有企业财务控制以价值创造为核心价值与利润并重,更加突出价值管理的理念,通过事前参与、事中控制,能够更为有效的发挥财务控制的作用。基于此,本文对价值创造视域下的国有企业内部财务控制问题进行了探讨。
Compared with the traditional financial control and management, the financial control of state-owned enterprises under the value creation perspective takes the value creation as the core value and the profit equalization, putting more emphasis on the concept of value management. Through the prior participation and the control of events, the financial management can be more effective The role of control. Based on this, this paper discusses the internal financial control of state-owned enterprises under the perspective of value creation.