企业集团实施财务总监委派制浅析

On the Accreditation of CFO in Enterprise Groups

在企业集团中实施由母公司向子公司直接委派财务总监制度是保证所有权与经营权相分离的主要措施。本文从描述现状入手,分析总结了财务总监委派制的优点和存在的问题,提出了完善企业集团财务总监委派制的具体措施。

This paper introduces that it is the major step for the parent company to accredit the Chief Financial Officer to its subsidiaries in enterprise groups to ensure the separation of ownership and management, and the key to establish modem enterprise system as well. It analyzes the advantages and problems in the system of accreditation based on its current situation, and puts forwards some specific measures to perfect this system.