摘要
目前 ,国有企业在产权制度改革过程中出现了对经营者的监督失控 ,造成企业会计信息失真 ,国有资产流失严重的现象。通过对会计人员委派制度和财务总监委派制度的分析比较 ,可以看出财务总监委派制度是国有企业在建立现代企业制度中一种有效的监督机制和管理机制。但财务总监委派制度不是万能的 ,必须正确认识和看待国有企业财务总监委派制度 ,在财务总监的委派上采用董事会委派的模式 。
Atpresent,stateenterpriseshave ,intheprocessofreformingpropertyright,failedto giveduesupervisionstoentrepreneurs.Consequently ,therehavebeeninaccuraciesintheac countinginformationofenterprisesandseriousdrainageofstateassets.Inthispaper ,througha comparativestudyofaccountantappointingsystemandthesystemofappointingchieffinancialof ficer,thesystemofappointingchieffinancialofficersisanefficientsupervisionmechanismand managementmechanisminestablishingamodernenterprisesystem .Butitisn’tall_purpose .We mustunderstandandlookonproperlythesystemofappointingchieffinancialofficersinstateen terprises.Weshouldadoptthepatternofthedirectorateappointmentofchieffinancialofficers. Furthermore,itscontentismoreimportantthanitsform .
出处
《烟台大学学报(哲学社会科学版)》
2000年第4期439-443,共5页
Journal of Yantai University(Philosophy and Social Science Edition)
关键词
国有企业
财务人员
财务总监
委派制度
state enterprises
accountant
chief financial officer
the system of appointing