中国石化总会计师委派制度研究——建立总会计师委派制度的内容、局限性及建议

Study of Appointment System of General Accountant in Sinopec——Contents, Limitation and Suggestion of Establishing General Accountant Appointing System

中国石化作为国家授权投资的控股集团,现有全资子公司、控股和参股子公司、分公司等逾百家,投资管理层次间存在多重委托代理或授权经营关系。总会计师委派制度的研究,对完善中国石化财务监控体系,加强对分(子)公司实行科学、规范、有效的管理将起到推动作用。文章提出建立总会计师委派制度的具体设想;对该制度可能产生的局限性进行分析;针对实施总会计师委派制度应注意的问题提出改善措施及建议。

As a state authorized investment proprietary group, Sinopec Group Company now has hundreds of subsidiaries of whole capital, propriety, share holding and divisions. Between investment levels there exist multilevel commission or authorized operation. The study of general accountant appointing system will promote the perfection of financial supervision system in Sinopec, and strengthen scientific, standard and effective management of subsidiaries. Presented specific idea of establishing this system; analyzed the limitation which this system may bring about; presented improvement measures and suggestions against the problem in enforcement of general accountant appointing system.