一个完善的公司治理结构 ,应该是在明晰产权的基础上的三权 (决策权、监督权、经营权 )分立 ,各司其职 ,相互制衡的运行机制。财务总监委派制是近年来大型集团公司所实行的一种较有效的管理方式 ,是在企业财产所有权与经营权相分离情况下 ,集团公司通过委派财务总监参与企业重大经营决策 ,组织和监控企业日常财务活动 ,实现企业内部财务集中控制。使所有者及时获悉企业经营情况 ,确保了会计资料的真实性 ,提高了企业的竞争力 A sound corporate governance structure should be the operating mechanism for the separation of the three powers (decision-making power, supervision power and management power) on the basis of clear property rights and their respective functions and checks and balances. The CFO system is a more effective management method practiced by large group companies in recent years. Under the circumstance of the separation of ownership and management rights of the enterprise assets, the group company participates in the major management decisions of the enterprise by organizing the CFO to organize and monitor the enterprises Daily financial activities, to achieve centralized control of internal finance. So that the owner timely informed of the business operations to ensure the authenticity of accounting information and improve the competitiveness of enterprises