公司治理结构下财务总监的角色定位

Role Localization of Financial Controller under Corporate Governing Structure

论述了公司法人治理结构下,财务总监角色的定位发生了一系列的变化,新的公司治理框架下财务总监是战略计划领导者、战略管理财务支持系统的建设者、企业财务管理者、内部控制及监督者并对财务总监的素质提出了要求。

Discusses that under corporate juridical person governing structure, localization of role of financial controller takes place a series of changes, under new framework of corporate governing, financial controller is leader of the strategic plan ,is builder of strategic management of the financial support system, enterprise＇s financial manager, internal control and superyisors, and puts forward request to the quality of financial controller.