论文部分内容阅读
由于国有产权管理滞后,外部监督的缺陷和内部监督的弱化,使所有者对经营者的有效监控机制一直未能形成。财务总监制作为监管改革的一种积极尝试,应成为对国有企业经营有效监控的切入点。1、财务总监是政企分开后体现所有者监督职能的重要手段。在目前国有资产管理体制尚未理顺的情况下,由
Due to the lagging state-owned property management, the defects of external supervision and the weakening of internal supervision, the effective monitoring mechanism of the owner to the operators has not been formed yet. The production of chief financial officer as a positive attempt to supervise the reform should become the starting point for effectively monitoring the operation of state-owned enterprises. 1, Chief Financial Officer is an important means to reflect the owner’s oversight functions after the separation of government from enterprise. In the current state-owned assets management system has not been straightened out, from