财务总监制,即国家凭借其所有者身份,由有关产权部门和政府管理部门向国有独资,控股企业委派财务总监,参与企业经营,并对重大事件建立厂长、经理与财务总监联签制度。当前,国有企业普遍存在着财务会计监控机制松懈、会计信息失真等问题,全面整顿和规范财务会计的工作秩序已成为 The CFO system means that the state, by virtue of its owner status, shall be assigned by the relevant property rights department and government management department to wholly state-owned and controlled enterprises to appoint a chief financial officer to participate in the business operations of the state, and establish a system of joint registration of directors, managers and chief financial controllers for major events. At present, state-owned enterprises have problems such as loose financial and accounting monitoring mechanisms and distortion of accounting information. The overall order for rectifying and standardizing financial accounting has become