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财务负责人委派制是在企业所有权与经营权相分离的情况下,由集团公司向企业委派财务负责人参与企业的重大经营决策,并组织和监控企业日常财务活动的一种经济监督制度。在制度的实践过程中,还存在一些具体问题,本文通过分析所产生的问题,并结合自己的工作实际,就如何完善财务负责人委派制进行思考和探讨。
The appointment system of financial responsible persons is a kind of economic supervision system that organizes and supervises the daily financial activities of enterprises under the condition that enterprise ownership and management rights are separated from each other, and the group company appoints the person in charge of finance to participate in major business decisions of the enterprises. In the course of practice of the system, there are still some specific problems. Through analyzing the problems arising and combining with the actual work of our own, this paper discusses how to perfect the system of appointment of the responsible persons in finance.