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近几年,国有企业和国有控股企业实行了财务总监,本文拟对什么是财务总监制度和财务总监的职责谈一点肤浅的认识。 一、财务总监制度 会计回归企业,是企业产权制度改革的结果,是建立现代企业制度的客观要求。财务总监制度是企业产权制度改革的产物,其目的是为了解决会计监
In recent years, state-owned enterprises and state-controlled enterprises have implemented CFOs. This article is intended to give a superficial understanding of what is the CFO system and the responsibilities of CFO. First, the financial controller system Accounting return to the enterprise, the result of the reform of the enterprise property system, the objective requirement of establishing a modern enterprise system. Chief financial officer system is the product of the reform of property rights system, which is designed to solve the accounting supervision