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二、法国的财政监督组织以及政府对国营企业实施财政监督的情况法国的国营企业,虽然享有比较广泛的经营管理自主权,但是,法国政府为了保证国营企业的财务活动服从国家财政政策的需要,从上到下建立了一套比较完整的监督组织,对国营企业进行事先监督、事后监督和内部监督。这些监督组织,按照它们的性质和作用分析,大体上有以下三种情况:(一)从国营企业外部进行司法监督的会
Second, the French financial supervision organizations and the state implementation of financial supervision of state-owned enterprises France’s state-owned enterprises, although enjoying a relatively wide operating and management autonomy, but the French government in order to ensure the financial activities of state-owned enterprises subject to the needs of the state’s fiscal policy, From top to bottom, a relatively complete supervision organization has been set up to supervise, monitor and supervise the state-owned enterprises in advance. According to their nature and role, these supervisory organizations generally have the following three situations: (1) The meeting of judicial supervision from the outside of state-owned enterprises