混合所有制改革的财务挑战  

作　　者：本刊编辑部 

出　　处：《中国总会计师》2014年第7期24-32,共9页China Chief Financial Officer

摘　　要：经过漫长的探索试验后，混合所有制改革终于迈出了重要一步!对于CDO和总会计师而言，混合所有制改革是参与企业战略决策、实施财务治理的重要契机，也是对CFO和总会计师财务战略管理能力的重大挑战。混合所有制改革不仅仅是产权结构的多元化。After the mixed-ownership economy proposed about many years ago, the reform of SOEs and state-owned assets has entered a new stage. It provides an important opportunity to improve corporate governance structure for the cfos, whose corporate is developing mixed-ownership economy. However, it is expected to bring many new financial challenges.

关 键 词：混合所有制 财务治理 改革 企业战略决策 战略管理能力 总会计师 产权结构 CDO 

分 类 号：F121.2[经济管理—世界经济]