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总会计师是企业重要的行政领导,若CEO为船长,则总会计师(CFO)就是舵手,通过对企业经济核算以及预算管理、监督考核等方面的指引,并参与企业内部控制制度的决策与执行,来保障企业的可持续健康发展。通过建立总会计师制度,企业的内部控制愈来愈完善,因此,总会计师的作用得到了国家与企业的认可与重视。本文从CFO对企业内部控制的作用这一方面,来探索其对企业的作用机制,从而彰显其“魅力”。
The Chief Accountant is an important administrative leader of an enterprise. If the CEO is the captain, then the chief accountant (CFO) is the helmsman. Through the guidance of the enterprise in economic accounting, budget management and supervision and examination, and participating in the decision-making and implementation of the internal control system, To protect the sustainable and healthy development of enterprises. Through the establishment of the system of chief accountant, the internal control of the enterprise is getting more and more perfect. Therefore, the role of chief accountant has been recognized and valued by the state and enterprises. This article from the CFO on the role of internal control on the one hand, to explore its role in the mechanism of the enterprise, thus highlighting its “charm ”.