财务总监制度起源于西方,1995年深圳市首先向国企引入,随后上海、四川、江苏等地陆续试点,且范围由国企拓展到了部分私企、外企。其实质是为解决委托代理矛盾,确保所有者利益而采取的企业内部监督的制度安排。从试点情况看,该制度对解决会计信息的失真问题、 The chief financial officer system originated in the west. In 1995, Shenzhen first introduced it to state-owned enterprises, followed by pilot projects in Shanghai, Sichuan and Jiangsu, and the scope was extended from state-owned enterprises to some private and foreign enterprises. Its essence is to solve the contradiction between principal and agent, to ensure the interests of owners and take the internal supervision of the institutional arrangements. From the pilot situation, the system to solve the distortion of accounting information,