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财务总监委派制的实施对加强资产管理,提高会计信息质量起了重大的作用。本文分析了实施财务总监委派制的理论依据,指出了我国财务总监委派制中存在的问题,并提出了完善我国财务总监委派制度的若干建议。
The implementation of CFA system has played a significant role in strengthening asset management and improving the quality of accounting information. This article analyzes the theoretical basis for the implementation of CFO appointment system, points out the problems existing in CFO appointment system and puts forward some suggestions to improve the CFO appointment system.