当前,对地方重点国有企业委派财务总监正日趋成为热门话题,而且对委派财务总监的必要性也已基本形成共识。可是对什么是财务总监的首要职能,却是“仁者见仁,智者见智”。争议的焦点就是财务总监的首要职能是监督还是配合(以下分别称“监督论”和“配合论”)。 At present, the appointment of chief financial officers to state-owned key state-owned enterprises is increasingly becoming a hot topic, and a consensus has generally been reached on the necessity of appointing chief financial officers. However, what is the chief function of the chief financial officer is that “the benevolent see the benevolent, the wise see the wisdom.” The focus of the controversy is whether the chief function of the CFO is to supervise or cooperate (hereinafter referred to as “supervision theory” and “cooperation theory”, respectively).