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坚持实事求是,确保统计数字的真实性,是《浙江省统计监督管理条例》的核心内容,也是企业以真实数据为依托,诚信经营的根本所在。企业内部管理中一般不单独设统计部门,而是归属于企业经济核算系统,由总会计师直接负责。财务总监作为董事会派出的监督人员和公司总经理的工作伙伴,一方面负责公司的财务控制、收支决策、信息披露,树立公司财务形象;另一方面同总会计师一起管理和监督统计、税务、银行处理等方面的事务工作,对强化企业内部控制,保证决策科学性和统计数据真实性,以及企业快速发展起到了重要作用。在实行财务总监制度的企业,有以下几个方面值得注意。1.财务总监由董事会委派,但不能代替总会计师行使统计职能建立与完善现代企业制度,必须在完整的法人治理结构的基础上实现制度创新。财务总监的主要职责是管理和监督,即具有全面监督经营负责人的权限,具备较强的理财专家和数字分析的能力,在重要业务交易中能发挥协调谈判的作用,以赢得尊敬和信心的独立立场。总会计师则相对偏重于具备较强的专业理论知识,丰富的具体组
Adhering to the principle of seeking truth from facts and ensuring the authenticity of the statistics are the core contents of the “Regulations on the Statistical Supervision and Administration of Zhejiang Province”, and are also the fundamental business areas where honest and trustworthy management is based on real data. Internal management generally do not set up a separate statistical department, but attributed to the enterprise economic accounting system, the chief accountant is directly responsible for. The CFO, as the supervisory officer dispatched by the board of directors and the working partner of the general manager, is responsible for the financial control, revenue and expenditure decision-making and information disclosure of the company and establishing the financial image of the company. On the other hand, the chief financial officer manages and supervises the statistics, taxation, Bank affairs and other aspects of the work, to strengthen the internal control, to ensure the scientific and statistical data, the authenticity of the statistics, as well as the rapid development of enterprises has played an important role. In the implementation of the financial director system of enterprises, the following aspects worth noting. 1. Chief financial officer appointed by the board of directors, but can not replace the chief accountant to exercise statistical functions to establish and improve the modern enterprise system, must be based on a complete corporate governance structure to achieve institutional innovation. The main responsibilities of the chief financial officer are to manage and supervise, that is, to have the authority to fully supervise the person in charge of operations, to have strong financial experts and digital analysis capabilities, to play the role of coordinating negotiation in major business transactions so as to win respect and confidence Independent position. Chief Accountant is relatively more emphasis on having a strong professional theoretical knowledge, rich and specific group