论文部分内容阅读
集团企业是我国经济发展中的主力军。随着集团企业发展规模和业务范围的扩大,委托代理下的出资者对企业的控制问题更加突出,尤其是信息技术的普及和发展,集团企业信息失真现象更加严重。而完善的企业内部财务总监委派制是提高会计信息真实性的重要途径。本文将对集团企业内部财务总监委派制进行分析。
Group enterprises are the main force in the economic development of our country. With the expansion of the scale and scope of business of the group enterprises, the funders under the entrusted agency put more emphasis on the control of the enterprises, especially the popularization and development of information technology. The information distortion of the group enterprises is even more serious. The perfect corporate internal CFO system is an important way to improve the authenticity of accounting information. This article will analyze the Group’s internal CFO appointments.