摘要
财务总监对于一个企业的生存与发展有着举足轻重的作用。为了加强控制保证所有者利益不受损害,许多企业多设立了CFO制度。尽管目前我国企业的CFO制度还存在一些问题,与世界经济发达国家相比,还有较大的距离,但是,只要我们充分认识CFO在企业中的作用,立足我国的实际情况,借鉴发达国家的经验,进一步完善CFO制度,就能使CFO制度在我国企业的发展与壮大中发挥应有的作用。
CFO is vitally important to a company＇s survive and development. With the development of our country economy and the construction of modern enterprise, in order to make great control and guarantee owners equity, many companies establish the CFO system. Now, there are some problems in the CFO system compared with the developed countries＇. But if we can pay enough attention to the CFO system, accord to our own situation and bring in experience from developed countries, the CFO system would play an important role in our country＇s enterprise development.
出处
《经济管理》
CSSCI
北大核心
2009年第1期104-107,共4页
Business and Management Journal ( BMJ )
