中国石化总会计师委派制度研究—建立总会计师委派制度的必要性和依据  

Study of Appointment System of General Accountant in Sinopec—Necessity and Basis of Establishment of Appointment System of General Accountant

作　　者：陈玲[1] 刘会友[1] 黄永裕 袁静[1] 张爱琴 申屠迅 

机构地区：[1]中国石化集团公司第5期财务高级管理人才培训班

出　　处：《石油化工管理干部学院学报》2004年第4期1-4,共4页Journal of Sinopec Management Institute

摘　　要：中国石化集团公司作为国家授权投资的控股集团,现有全资子公司、控股和参股子公司、分公司等逾百家,投资管理层次间存在多重委托代理或授权经营关系。总会计师委派制度的研究,对完善中国石化财务监控体系,加强对分(子)公司实行科学、规范、有效的管理将起到推动作用。分析建立总会计师委派制度的必要性、建立的法律依据和实证依据。Sinopec, as a stock control group with state authorized investment, owns over 100 sub companies with total capital, controlled stocks and shares, and there are operation relations of multi commitment agency or authorized among the investment management levels. The study of this system will promote the perfection of Sinopec financial supervision, strengthen scientific, standardized and effective management of sub companies. Analyzed its necessity, law and practice basis.

关 键 词：委派制度 总会计师 中国石化 全资子公司 财务监控体系 控股集团 参股 必要性 依据 科学 

分 类 号：F426.7[经济管理—产业经济]