如何加强对企业,特别是地方国有企业的财务监督管理,建立规范高效的企业业财务制度,保障国有资本的增值与安全,是新时期财政部门的一项最基本的任务,也是《会计法》、《财政部门实施会计监督办法》赋予财政机关的重要职责。财政部门作为财务主管部门必须认真研究分析企业日常财务运行中出现的一 How to strengthen the financial supervision and management of enterprises, especially local state-owned enterprises, establish a standardized and efficient financial system for business enterprises and ensure the added value and security of state-owned capital are one of the most basic tasks of the financial sector in the new era, and also the “Accounting Law” , “The implementation of accounting supervision measures by the financial sector” gives the important functions of the financial organ. The financial department as a financial department must carefully study and analyze the daily operation of the financial operation of a