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一、引言在所有权和经营权相分离的企业法人治理结构下,集团公司存在着较复杂的多层次委托代理关系,由于企业所有者和经营者的信息不对称,利益目标有时也是不相同的,分子公司经营者作为职业经理人在企业管理过程中不可避免地会诱发出谋求自身局部利益最大化的倾向,为使这种利益目标的偏离得到最大可能的矫正,目前在全国范围普遍推广实行财务委派制度,成为我国财务会计人员管理体制的主流模式。
I. INTRODUCTION Under the corporate governance structure in which ownership and management are separated, the group companies have more complex multi-level principal-agent relations. Because the information of business owners and managers is not symmetrical and the interests are sometimes different, As a professional manager, the molecular company manager inevitably will induce the tendency of maximizing its own local interests in the process of enterprise management. In order to make the deviation of such interest target be corrected to the maximum possible, the implementation of finance Appointment system has become the mainstream model of China’s financial and accounting personnel management system.