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财务总监委派是在社会主义市场经济条件下 ,加强企、事业单位内部财务会计管理 ,强化财务会计监督 ,完善法人治理结构 ,从源头上预防经济犯罪的一项重要制度。文章对财务总监的含义、理论基础、派出形式、职责及权限等方面进行了探讨 ,并对现行财务总监委派制度中存在的若干问题进行了阐述 ,具有较强的理论和现实指导意义。
The appointment of chief financial officer is an important system for strengthening the management of financial accounting in enterprises and public institutions under the condition of socialist market economy, strengthening the supervision of financial accounting, improving the corporate governance structure and preventing economic crimes from the source. The article discusses the meaning, theoretical basis, form of sending, responsibility and authority of CFO. It also elaborates some existing problems in the appointment of CFO, which has strong theoretical and practical significance.