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１９９９年７月，杭州市开始实行国有企业财务总监制度。《杭州市国有企业财务总监管理试行办法》规定，国有企业财务总监是受政府国有资产管理部门委派，对国有企业财务会计活动进行监管的高级管理人员。财务总监的委派主体是国有资产管理部门，财务总监体现的是国有产权所有
In July 1999, Hangzhou started to implement the system of chief financial officer of state-owned enterprises. The Trial Measures for the Management of Chief Financial Officers of State-owned Enterprises in Hangzhou stipulates that the chief financial officer of a state-owned enterprise is a senior management member appointed by the government state-owned assets management department to supervise the financial and accounting activities of state-owned enterprises. The chief financial officer is appointed by the state-owned assets management department, the CFO reflects the state-owned property ownership