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随着我国现代企业制度的确立和完善,维护所有者和出资者的合法权益是现代企业制度建设中一项非常重要的内容。在实行总会计师制的基础上,我国又在一些国有企业特别是大中型集团化经营企业中以及政府和监管单位之间,逐步实行了财务总监制引起了社会较大的关注。本文将对财务总监制度的特征进行探讨。
With the establishment and improvement of the modern enterprise system in our country, safeguarding the legitimate rights and interests of owners and financiers is a very important part in the construction of modern enterprise system. On the basis of the implementation of the system of chief accountant, our country gradually brought the CFO system into control among some state-owned enterprises, especially those large and medium-sized conglomerates, as well as between the government and regulatory agencies, arousing great concern in the society. This article will explore the characteristics of CFO system.