摘要
以国有或国有控股企业为对象,在充分肯定财务总监委派制在加强"资产"的保值增值等方面取得的成效的前提下,分析了国有企业实施财务总监委派制过程中存在的委派财务总监在国有企业中的职能界定不清等主要问题,并提出了改变当前财务总监"委而不监"的现状、完善财务总监委派制的建议与措施。
This paper full recognizes the positive effect of appointing Chief Financial Officer （CFO）to the stated - owned enterprises in preserving and promoting the value of their assets.Meanwhile,it analyzes the main problems of this appointment system and presents some advices and measures in perfecting the system and change the current situation of ＂appointed but without supervision＂.
出处
《临沂师范学院学报》
2011年第5期53-55,共3页
Journal of Linyi Teachers' College
关键词
国有企业
财务总监
委派制
state-owned enterprises
chief financial officer
appointment system
