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国有企业财务总监委派制度是旧的国有资产管理体制下的监督制度 ,但由于其存在法规对抗、引起管理冲突和成本较高等不可克服的缺陷 ,决定了只能是一种过渡性质的监督制度。在国有资产管理新体制下 ,由国有资产管理委员会进行指导和规范 ,建立组织严明、行之有效的国有企业内部审计制度完全可以接过“企业国有资产监督”的重担 ,从而更替财务总监委派制度 ,进行企业国有资产监督。
The system of appointing chief financial officer of state-owned enterprises is the supervising system under the old system of state-owned assets management. However, due to its incomparable defects such as regulatory confrontation, management conflicts and high costs, the system of supervising can only be a transitional one. Under the new system of State-owned Assets Management, the State-owned Assets Supervision and Administration Commission of the State Council has guided and standardized the establishment of a sound and well-functioning internal audit system in state-owned enterprises that can take over the burden of “supervising the state-owned assets of enterprises,” thereby replacing the CFO appointment system , The state-owned assets supervision.