笔者不同意把以国家所有者身份向国有独资、控股企业派驻财务总监这种形式纳入会计委派制的范畴之内。财务总监代表所有者的产权监督,属于现代企业制度下所有权对经营权的监督约束范畴,派生于资本的权力而非行政权力。国外早已有之,我国也早在《公司法》中有具体阐述。它是两权分离的产物,我国不宜将其“特殊化”。入关在即,这样做也符合国际趋势。 The author disagrees with putting the form of state-owner ownership in the form of accountant appointing authority into the form of state-owned sole proprietorship and holding enterprises as financial officers. The supervision of the chief financial officer on behalf of the owner belongs to the scope of supervision and control over the ownership of ownership under the modern enterprise system, and derives from the capital rather than from the executive power. Abroad has already existed, and our country has also elaborated early in the “Company Law”. It is the product of the separation of the two powers, and our country should not “specialize” it. This is also in line with international trends.