财务总监委派制浅析  

Simple Analysis of the Delegating System for General Finance Supervisor

作　　者：安峻 

机构地区：[1]河南硕华会计师事务所有限责任公司,河南郑州450000

出　　处：《黄河科技大学学报》2008年第4期59-61,共3页Journal of Huanghe S&T University

摘　　要：继会计人员实行委派制后,不少省、市及大集团公司陆续又推行了财务总监委派制。财务总监委派制的形式有董事会委派方式、母公司委派方式、各级政府财政部门委派方式。每个国家、每个企业应当根据其职责的角色定位,使财务总监发挥尽可能大的功效。但是,我国目前财务总监委派制还存在着一些显而易见的问题,所以我国应完善《会计法》和《会计制度》,并需要我们的企业和会计人员共同努力,创造完善的财务总监委派体系。After carrying on the delegating system for general finance supervisor, many big group corporations in provinces and cities successively carry out this system. For the forms of this system there are those delegated by the board,by the parent corporation and the various levels of governments. Every country and every enterprise should locate its general fiancé supervisor according to his duty so as to make the supervisor develop his function. However, at present there still exist obvious questions in this system of our country. So,our country should perfect 〈 Accounting Law 〉 and 〈 Accounting System 〉 and it is necessary for our enterprises and accounting worker to make joint effort and construct a perfect system in this respect.

关 键 词：财务总监 委派制 首席财务执行官 体内产生 

分 类 号：F233[经济管理—会计学]