一、企业集团财务总监委派制的产生及其意义近年来，我国国有企业改革已取得了明显成效，但随着改革的不断深入，也暴露出一些比较突出和严重的问题：企业经营者粉饰经营业绩，做假账，虚报利润，导致资产不实，恶化了企业资产的质量，滋生和扩大了企业潜在的财务风险；投融资 I. The Occurrence and Significance of CFO System of Enterprise Group In recent years, the reform of China’s state-owned enterprises has achieved remarkable results. However, with the continuous deepening of reform, some prominent and serious problems have also been exposed: the decorating of the business operators Performance, false accounts, false profits, resulting in false assets, deteriorating the quality of corporate assets, breeding and expanding the potential financial risks of enterprises; investment and financing