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在国有企业中采用财务总监委派制的财务制度有助于国有企业会计核算工作的开展,有助于提高财务信息的真实性。与此同时,财务总监委派制可以在很大程度上提高对公司的监管及内部控制,因而在全国的很多国有企业中得到广泛的推广和使用。但是,目前财务总监委派制还存在很多不足之处,特别是财务总监的定位、授权及管理关系的明确方面还需不断的改善和提高,只有这样才能发挥国有企业中财务总监委派制的积极作用。
The adoption of the CFO appointment system in the state-owned enterprises helps the accounting of state-owned enterprises and helps to improve the authenticity of the financial information. At the same time, the CFO system can greatly improve the supervision and internal control over the company and is widely promoted and used by many state-owned enterprises across the country. However, there are still many shortcomings in the current CFO system. In particular, the CFO’s position, authorization and management relationship need to be improved and improved. Only in this way can the active role of CFO system in SOEs be brought into play .