试论国有企业财务总监委派制度

AStudy of the System of Appointing Chief Financial Officerin State Enterprises

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 .