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为了加强对国有企业的监督,全国许多省市向国有大中型企业及事业单位派驻财务总监,(以下简称总监)几年来收到了比较好的效果,引起有关方面高度重视。从全国实施派驻总监管理办法的省市看,有的由财政部门负责管理指导总监日常工作;也有的由国有资产经营公司(以下称经营公司)负责管理总监日常工作。由谁来行使管理总监职能孰利于加强对企业监督管理,有利于协助企业提高企业效益,处理好国家与企业之间关系,这是值得我们研究问题。孰来行使管理总监职能,应该要达到这样一个目的:即,要能够有效的行使政府对企业的监督和服务,及时了解到企业真实的信息,最大限度发挥总监的作用。要达到这个目的财政部门应当行使管理总监职能。1.财政部门是对单位财务会计工作实施监督主体部门,行使管理总监的职能有利于加强财务会计监督
In order to strengthen the supervision of state-owned enterprises, many provinces and cities in the country have assigned CFOs to large and medium-sized state-owned enterprises and institutions, and have received relatively good results in recent years, arousing great attention from relevant parties. From the provinces and cities in the country where the supervisory director is stationed, some are run by the finance department to guide the daily work of the director; others are run by the state-owned assets management company (hereinafter referred to as the operating company). Who should exercise the function of managing director is conducive to strengthening the supervision and management of enterprises, helping enterprises to improve enterprise efficiency and handling the relationship between state and enterprises, which is worth our study. In order to exercise the functions of managing director, we should achieve such an objective: we should be able to effectively exercise government supervision and service to enterprises, understand the true information of enterprises in time, and maximize the role of the director. To achieve this goal, the financial department should exercise the functions of chief supervisor. 1. The financial department is the main body of the department of financial and accounting accounting supervision, the exercise of the functions of the chief administrative officer is conducive to strengthening the supervision of financial accounting