Nowadays it has become an important matter for state-owned enterprises to strengthen the financing control.Research the operation process and supervision emphases of state-owned financing,the system of accountant audit,and the course management of operating financing,must be in favor of advancing some suggestions that can be used for reference by the administrations to effective strengthening the financing operation of the state-owned enterprises.%加强资金监控是国企财务管理的一项重要内容。对国企资金的运动流程及监控重点、财会审计的制度和控制资金的流程管理等方面进行研究,具有现实意义,有利于提出具有借鉴价值的有效加强国企资金运作监控的建议。
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