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财务总监委派制是在企业财产所有权与经营权相分离的情况下,由出资人向企业委派财务总监参与企业的重大经营决策,组织和监控企业日常财务活动的一种经济监督制度。执行财务总监委派制是现代企业制度下加强所有权监督,维护企业所有权益的需要。实施的目的在于规范国有企业经理人的行为,维护所有者的合法权益,保证国有资产保值和增值,规范会计信息的真实披露。一、财务总监委派制的理论基础财务总监委派制起源于西方欧美国
The CFO system is an economic supervisory system in which the ownership of a company’s assets is separated from its management rights. The investor assigns the CFO to a company to participate in the major management decisions of the enterprise, and organizes and monitors the daily financial activities of the enterprise. The implementation of the CFO system is the need to strengthen supervision over ownership and protect all the rights and interests of enterprises under the modern enterprise system. The purpose of the implementation is to regulate the behavior of state-owned enterprise managers, safeguard the legitimate rights and interests of owners, ensure the preservation and appreciation of state-owned assets, and regulate the real disclosure of accounting information. First, the theoretical basis of CFO system The CFO system originated in Western Europe and the United States