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本文首先对财务总监委派制度和我国国有企业财务总监委派制的方式进行了介绍,然后详细阐述了国有企业实行财务总监委派制度的实践意义。财务总监委派制度以产权为纽带,既不干预企业的正常经营,也符合公司法及企业经营自主权的要求,又能有效地行使出资人权利,对国有资产进行监控,防止国有资产流失,是确保国有资产经营安全增值的一项科学制度。
This paper first introduces the system of appointment of chief financial officer and the method of appointment of chief financial officer of state-owned enterprises in our country, and then elaborates the practical significance of the system of appointment of chief financial officer in state-owned enterprises. The system of appointment of chief financial officer takes property rights as a link that neither interferes with the normal operation of the enterprise nor meets the requirements of the Company Law and business autonomy but also effectively exercises the rights of the investor as a means of monitoring the state-owned assets and preventing the loss of state-owned assets. A Scientific System to Ensure the Security and Value Added of State-owned Assets Management.