财务总监制是加强国有企业财务管理的有效途径

The practice of general financial inspectors as an effective means of financial management in state-owned enterprises

如何有效地通过对国有企业经营者行为的监督 ,达到减少国有资产的流失、保证国有资本保值增值的目的 ,是关系中国经济体制改革成败的关键。由国有资产管理部门向企业委派财务总监 ,代表国家行使对经营者行为的监督权 ,并通过参与企业的经营决策 ,提高国有企业的市场竞争能力和盈利能力 。

It is a critical issue concerning the success or failure of the reform of economic system in China to conduct an effective inspection on the manager's work in the state-owned enterprises so as to reduce the loss and waste of state-owned property, and to increase the state-owned capital. The practice of General Financial Inspectors, with the inspectors selected and entrusted by the administrative departments of state-owned property, and representing the state government in their practice of inspection on the behaviors of the managers, is beneficial in promoting the competitive and profiting capacity of the state-owned enterprises and can solve, to certain extent, the problems of insufficiency of the executive and inspecting behaviors in the state-owned enterprises.