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随着我国进一步深化国有企业改革,激活国企活力,各级国资监管机构主动简政放权,已经不再对企业进行直接的管理和控制,国有企业的高层管理人员在对企业管理的过程中拥有了更大的自主权。为了能够对企业的管理者和经营者进行行为约束,我国正在研究施行一种新的机制,即政府委派制下的国有企业财务总监(或称总会计师,下同)履职机制。本文通过查阅上海、山东等地所施行的相关制度,就政府委派制下的国有企业财务总监履职机制进行了研究和探讨。
As our country further deepens the reform of state-owned enterprises and activates the vitality of state-owned enterprises, the state-owned assets supervision agencies at all levels take the initiative to ease the power of decentralization and has ceased direct management and control over the enterprises. The top management of state-owned enterprises owns Greater autonomy. In order to be able to exercise restraint on the managers and managers of enterprises, our country is studying and implementing a new mechanism, namely, the system of performing duties of the chief financial officer (or chief accountant) of a state-owned enterprise under the government delegated system. By referring to the related systems implemented in Shanghai, Shandong and other places, this paper studies and discusses the system of performance appraisal for the chief financial officers of state-owned enterprises under the government delegation system.