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在企业集团内部,财务人员常常面对单位领导和个人利益的双重压力,难免会把控不住。为保证集团公司的经济效益最大化,多数企业采用财务负责人委派制度。下属单位及分公司的财务负责人的聘任、劳动关系、个人的经济利益完全集中在集团公司管理,这样财务负责人就可以没有后顾之忧的开展工作,为集团公司提供客观公正的会计信息和财务评价,才能更好的发挥财务的核算和监督的职能。
Within an enterprise group, financial officers often face the dual pressures of unit leadership and personal interests, which inevitably can not control it. In order to ensure the maximum economic efficiency of the group company, most enterprises adopt the system of appointing the person in charge of finance. Subordinate units and branches of the financial controller’s employment, labor relations, personal economic interests are completely concentrated in the management of the group, so that financial officers can work without worries, for the company to provide objective and fair accounting information and financial evaluation , In order to better play the financial accounting and supervision functions.