试论产权关系下的财务总监制度  

Internal Retrenchment Arrangement & Financial Director General Assignment

作　　者：黄越[1] 

机构地区：[1]西安工业学院经济管理系,陕西西安710032

出　　处：《西北大学学报（哲学社会科学版）》2001年第3期113-117,共5页Journal of Northwest University：Philosophy and Social Sciences Edition

摘　　要：财务总监制度是对国有企业改变经营机制 ,完善内部治理结构 ,规范企业财务运作的一种积极尝试 ;它的职责权限应根据产权利益维护原则、法律原则和实践性原则来确定 ;它与总会计师制无论在委派主体上还是职责上都有本质不同 ;并对陕西省实施这一制度提出了政策建议。Financial director general assignment is an active cut and try procedure in state owned enterprises while reforming the methods of operation, improving internal retrenchment arrangement and standardizing the business finance operation. Its responsibility and authorization should be fixed on property right benefit principle, lawful principle and praticeful principle. It is quite different from the system of the general accountant both in appointment and in responsibility.The author puts forward some policies and suggestions in carrying out the system in Shaanxi Province.

关 键 词：财务总监制度 公司治理结构 职责权限 产权关系 国有企业 总会计师制 委派主体 角色定位 

分 类 号：F275[经济管理—企业管理] F231.6[经济管理—国民经济]