当前,国有企业普遍存在着财务会计监控机制松懈、会计信息失真等问题,全面整顿和规范财务会计的工作秩序已成为当务之急,委派财务总监是其重要的举措之一。近几年来,国有企业委派财务总监的试点工作取得了较为明显的成效,但也引发出一些值得探讨的问题。本文分析了国有企业实行财务总监制的必要性,论述了国有企业财务总监的角色定位问题。 At present, the state-owned enterprises generally have problems such as slackening of the financial and accounting supervision mechanism and distortion of accounting information. It has become a top priority to rectify and standardize the work of financial accounting in an all-round way. Appointing a chief financial officer is one of its important measures. In recent years, the pilot projects of appointing chief financial officers to state-owned enterprises have achieved remarkable results, but they also raise some issues worth exploring. This paper analyzes the necessity of implementing CFO system in state-owned enterprises, and discusses the role of CFO in state-owned enterprises.