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财务总监委派制在我国大中型企业已普遍推广,财务总监对所驻公司经济活动的事前、事中、事后全程监督一定程度上规范了企业经理人的行为,弥补了会计师事务所事后财务报表审计的不足,维护了企业所有者的权益,财务总监在企业中的作用和地位目益提高。但国有企业受体制机制的影响,财务总监的职能发挥有限,希望加快国企改革,从产权改革、评价机制、法律法规、人资管理等方面为财务总监委派创造良好地内外部环境,改变大家对财务总监的认识、提高财务总监的地位,让财务总监为企业健康稳步发展做出最大的贡献。
The appointment of CFO has been widely promoted in large and medium-sized enterprises in our country. The financial supervisor, before and after the whole supervision of the economic activity of the resident companies, has standardized the behavior of the enterprise managers to a certain extent, and has made up the auditing of the financial statements of the accounting firms after the fact Of the deficiencies, safeguarding the rights and interests of business owners, chief financial officer in the role and status of the enterprise benefits. However, under the influence of the institutional mechanisms, the state-owned enterprises play a limited role in finance. They hope to speed up the reform of state-owned enterprises and create a favorable internal and external environment for the appointment of chief financial officers from the aspects of property rights reform, evaluation mechanism, laws and regulations and human resources management, Director of understanding, improve the position of chief financial officer, so that the financial director for the healthy and steady development of enterprises to make the greatest contribution.