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传统的财务监控理论将财务监控对象锁定在财务活动,并将财务活动定义为有关资金运动方面业务而发生的各种活动。笔者认为,财务信息化的发展将在一定程度上影响或加强财务监控的有效性,财务信息化监控机制必须建立在具体的监控对象基础之上,只有本金流才是信息化环境下财务监控对象的恰当表述。
Traditional financial monitoring theory locks the object of financial monitoring into financial activities and defines the financial activities as various activities that take place in relation to the business of capital movements. The author believes that the development of financial information will to a certain extent affect or strengthen the effectiveness of financial monitoring, financial information monitoring mechanism must be based on the specific monitoring object, only the principal is the financial monitoring of the information environment Properly stated.