改革开放以来,我国社会主义市场经济不断发展,现代企业制度的不断完善。为加强国有独资和国有控股企业的财务管理,实行了财务总监制度。但由于在财务总监的职能定位、组织体系、监控机制等分方面缺少完善的制度,使财务总监的应有作用未能充分发挥。因此,需要积极推行财务总监董事会委派制模式,并进一步完善其组织体系和监控机制,确保财务总监的独立性;建立总经理与财务总监的联签制度、任职回避制度,完善财务总监的考核和奖励办法,保障国有资产保值增值,保证国有企业规范运作和健康发展。 Since the reform and opening up, China’s socialist market economy has been developing continuously and the modern enterprise system has been continuously improved. In order to strengthen the financial management of wholly state-owned and state-controlled enterprises, the CFO system was implemented. However, due to the lack of a sound system of financial director’s functional orientation, organizational system and monitoring mechanism, the due diligence of chief financial officer can not be fully utilized. Therefore, it is necessary to actively promote the mode of appointment of the chief financial officer of the board of directors, and further improve its organizational structure and monitoring mechanism to ensure the independence of the chief financial officer. The establishment of the joint management system of the general manager and the chief financial officer, the appointment avoidance system, the improvement of the financial controller’s assessment and Incentives to protect the value of state-owned assets, to ensure the standardized operation of state-owned enterprises and the healthy development.