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该文运用企业价值理论,在科学认知CFO在现代企业整体价值链中的地位和作用的基础上,系统梳理我国总会计师制度转型中的“路径依赖”所导致的总会计师角色与CFO之间的权责不对称和角色失衡,提出通过渐进的制度改革和完善,辨证地处理和克服这种转型进程中的不对称和角色失衡,应该既是关于我国新的总会计师制度建设理论思考的重要视点,也是新制度建设实践的现实选择。
Based on the theory of enterprise value and based on the position and function of the scientific cognition CFO in the overall value chain of modern enterprises, this paper combs the relationship between the chief accountant and the CFO caused by the “path dependence” in the transformation of China’s chief accountant system Of the asymmetry of rights and responsibilities and the role of imbalance, proposed gradual institutional reform and improvement, dialectical handling and to overcome this process of transformation of the asymmetry and the role of the imbalance should be both on China’s new Chief Accountant System Theory of Construction of the important point of view It is also the realistic choice of the new system construction practice.