财务决策、执行和监督“三权”分立探究 会计学专业VIP专享

财务决策、执行和监督“三权”分立探究 ——以江苏阳光股份有限公司为例摘要 本文以江苏阳光股份有限公司为例，对财务决策、执行和监督“三权”分立进行探析。文章首先介绍了财务决策、执行和监督“三权”分立的概念，为后文研究奠定理论基础，其次对江苏阳光公司财务决策、执行和监督“三权”分立存在的问题进行了分析，并指出江苏阳光公司财务决策、执行和监督“三权”分立问题的原因，最后提出相应的政策，分别为健全财务决策体系、提高决策执行力度、完善财务监管机制以及提升财务人员素质与水平，以期促进江苏阳光股份有限公司财务管理水平的提高，促进该企业的可持续发展，同时对其他类似企业实行财务决策、执行和监督“三权”分立起到一定的借鉴意义。关键词：财务决策；财务执行；财务监督；三权分立On the Separation of "Three Rights" in Financial Decision - making, Execution and SupervisionAbstractThis paper takes Jiangsu Sunshine Co., Ltd. as an example to analyze the three-power separation of financial decision-making, execution and supervision, which can avoid the risk and improve the level of financial management to a certain extent. Analysis. This paper first introduces the concept of "three rights" separation in financial decision-making, execution and supervision, laying a theoretical foundation for the following research, and then analyzes the problems of Jiangsu Sunshine's financial decision-making, execution and supervision "three rights" The author points out the reason of Jiangsu Sunshine Company's financial decision-making, implementation and supervision of the separation of "three powers", and finally puts forward corresponding policies to improve financial decision-making system, improve decision-making execution, perfect financial supervision mechanism and upgrade financial personnel quality and level, Promote the financial management level of Jiangsu Sunshine Co., Ltd., and promote the sustainable development of the enterprise. At the same...