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国有企业财务总监委派制度是由国有资产管理部门派出财务总监并授权,独立于被监督单位的对其财务活动进行专业、专职财务监督,是资产所有者的经济监督行为。这可以解决国有企业内部监督约束机制乏力或无效的问题,切实维护国有资产的合法权益,从制度和措施上制止企业的经营权侵犯国家的资产所有权,国有资产贬值、流失严重等现象的发生。委派的财务总监应明确相应的职权和责任。
The system of appointing chief financial officers of a state-owned enterprise is that the state-owned asset management department dispatches the chief financial officer and authorizes it to perform professional and full-time financial supervision of its financial activities independently of the supervised units, which is the economic supervision of the asset owner. This can solve the problem of weak or ineffective internal supervision and restraint mechanisms of state-owned enterprises, earnestly safeguard the lawful rights and interests of state-owned assets, and stop the infringement of the state-owned assets ownership and devaluation of state-owned assets and serious loss in the system and measures. The appointed chief financial officer shall clearly define the corresponding authority and responsibility.