| 论财务授权控制应当正确处理的三个关系 |
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| 引用本文： | 杨瑞平.论财务授权控制应当正确处理的三个关系[J].未来与发展,2010(8):78-80. |
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| 作者姓名： | 杨瑞平 |
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| 作者单位： | 山西财经大学,山西,太原,030031 |
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| 基金项目： | 本文得到山西省软科学研究基金 |
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| 摘 要： | 授权批准控制是单位财务支出控制的关键环节。本文认为,搞好授权控制最重要的是要处理好一般授权与特殊授权、个人授权与集体授权、总经理授权与董事长授权的关系。
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| 关 键 词： | 财务支出 授权控制 方式 |
On the Three Relations Involved in the Control of Financial Authorization |
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| YANG Rui-ping.On the Three Relations Involved in the Control of Financial Authorization[J].Future and Development,2010(8):78-80. |
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| Authors: | YANG Rui-ping |
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| Institution: | YANG Rui-ping (Shanxi University of Finance and Economics, Taiyuan Shanxi 030031,China) |
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| Abstract: | The control of authorization approval is a key process to the control of the financial expenditure in an enterprise. This paper holds the opinion that, to do a good job in the control of authorization, the most important aspect is to properly deal with the relations between the usual and special authorization, individual and collective authorization, as well as the authorization of the general manager and the president. |
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| Keywords: | financial expenditure authorization control methods |
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