随着我国市场经济的不断深入与完善,民营企业过去随意化、情感化、无所适从化的会计制度逐渐转变为法制化、清晰化、制度化和科学化的良好的态势,而部分民营企业设立的财务总监一职更是有力促进经济发展、剔除经营混乱、完善财务管理职能的关键程序。本文旨在对民营企业设立财务总监及其在民营企业财务监督机制中应起到的作用进行深入的思考。 With the continuous deepening and perfection of the market economy in our country, the past random, emotional and impeding accounting system of private enterprises gradually turned into a good situation of legalization, clarification, institutionalization and scientification. However, some private enterprises set up The post of chief financial officer is also a key procedure for effectively promoting economic development, eliminating chaos in operations and improving financial management functions. The purpose of this paper is to conduct in-depth reflection on the role that private-owned enterprises should have in establishing CFOs and their role in the financial supervision of private-owned enterprises.