财务总监是企业治理结构发展到一个新阶段的必然产物。没有财务总监的治理结构不是现代意义上完善的治理结构。企业性质的不同,财务总监的来源渠道的差异,企业如何选好一个适合企业性质和发展需求的财务总监显得十分重要。本文主要对企业集团财务总监委派制存在的问题与解决对策进行研究。 Chief financial officer is the inevitable product of the corporate governance structure to a new stage. The governance structure without a chief financial officer is not a perfect governance structure in the modern sense. The difference of the nature of the enterprise and the difference of the sources of the chief financial officer make it very important for the enterprise to choose a chief financial officer suitable for the nature and development of the enterprise. This article mainly studies the existing problems and countermeasures of CFO appointment system in enterprise group.