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我国财务总监制度主要是政府委派制的产物。财务总监委派制度作为一种法人治理手段和财务管理体制越来越多地出现在国内各种体制的全国性集团公司中。保险公司向分支机构委派财务总监是一种具有战略意义的内部控制手段,从根本上改变了分支公司的财务管理模式,发挥实时、全程监控的作用,以解决在经营管理中信息不对称、执行不到位等问题,并在分支公司经营管理方面发挥重大作用。
The chief financial officer system in our country is mainly the product of government delegation system. As a kind of corporate governance means and financial management system, CFO system is more and more appearing in the national group companies with various systems in China. Assigning CFO to branches is a kind of strategic internal control means, fundamentally changing the financial management mode of branch companies and giving full play to the role of real-time and full-scale monitoring in order to solve the problem of information asymmetry and execution in operation and management Not in place and other issues, and branch management and play a significant role.