试论集团公司财务总监委派制

On Accreditation system of General Intendance to the Finance of Group Company

集团公司推行财务总监委派制是解决集团公司监督弱化问题的一种财务监督机制。正确认识和理解财务总监制,是财务总监制得以良好运行的基础和保障,也是实际工作的客观要求。本文试图从理论和实践两方面来阐述财务总监制不仅在理论上是有依据的,而且在实践中是可行有效的,从而证明财务总监委派制是科学的、合理的、行之有效的集团公司监管制度。

Group company carries out accreditation system of general intendance to the finance is a intendance mechanism to solve the poor intendance to group company. It is a protection and foundation of good function in general intendance to the finance to well realize and understand general intendance to the finance, which is also the demand of practical work. The article discusses that the general intendance to the finance not only has theory, but also effect in practice from the view of theory and practice, which proves that it is a reasonable, scientific and effective intendance system of group company.