在国有企业改制过程中,财务总监应当按照找准定位、不越位、不缺位的原则,解决出资人到位问题;落实参与权和知情权,寓监督于参与之中;正确把握“加快”和“规范”的辩证关系,督促被监管企业在规范的基础上加快改制步伐;通过参与企业重大经营决策,组织监控企业的日常财务活动等,使所有者及时获得内部信息,降低所有者监督成本,推进公司治理结构的完善。 In the process of the restructuring of state-owned enterprises, the chief financial officer should solve the problem of the sponsors in accordance with the principle of locating, not surpassing, and not absent. The implementation of the right of participation and the right to information should involve the supervisor in the participation. The “correct” “And” “norms”, and urged supervised enterprises to speed up the pace of restructuring on the basis of norms; by participating in the major business decisions, the organization and monitoring of the daily financial activities of enterprises, so that owners have timely access to internal information, reduce all To supervise costs and improve the corporate governance structure.