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财务总监制源于西方。在我国,“财务总监”的提法是在“总会计师”之后。与西方国家相同,我国“财务总监”制度源自政府委派财务总监对国有企业实施监督,其工作内容涉及财务监督、风险管理、战略规划、企业核心竞争力的识别与建立等,实质上是对国有大中型企业总会计师制度和企业内部审计制度关于财务工作组织运行和财务监督上的更高层次的发展与完善,它吸收和集中了总会计师和内部审计中的部分财务管理与监督职能,也弥补了总会计师在企业组织中地位和职责权限上的不足。
CFO system from the West. In our country, the term “chief financial officer” is after “chief accountant”. In the same way as in the western countries, the system of “chief financial officer” in our country stems from the appointment of the chief financial officer by the government to supervise the state-owned enterprises. Its work involves the identification and establishment of financial supervision, risk management, strategic planning and the core competitiveness of enterprises. In essence, It is a higher-level development and perfection of the chief accountant system and the internal audit system of the state-owned enterprises in respect of the operation and financial supervision of financial work. It absorbs and concentrates some financial management and supervisory functions of the chief accountant and the internal audit department , But also to make up for the chief accountant in the organization of the status and responsibilities of the deficiencies.