财务总监制,即国家凭借其所有者身份,由国有资产管理部门向国有独资、控股企业委派财务总监,代表其履行对经营者的监督权,以加强所有权监督,维护其利益的一种经济监督制度。财务总监督在西方发达国家相当流行,在我国还是一个新事物。它的产生应当说有其客观的必要性。近年来,随着我国经济的迅猛发展,经济体制改革的不断深入,特别是产权制度的改革,企业集团的增多,规模的扩大,资金渠道不断拓宽,暴露出一些比较突出和严重的问题,不少企业忽视财务监督,制订的财务监督制度流于形 The financial supervisor system, in which the state, by virtue of its owner, appoints the chief financial officer from the state-owned asset management department to the state-owned sole-proprietorship or holding enterprise to perform the supervisory power over the operator on the behalf of the state-owned asset management department in order to strengthen supervision over the ownership and safeguard its interests system. Chief financial officer in the western developed countries quite popular in our country is still a new thing. Its production should have its objective necessity. In recent years, with the rapid economic development in our country, the reform of the economic system has been deepening. In particular, the reform of the property rights system, the increase of business groups, the expansion of the scale, and the continuous expansion of funding channels have exposed some prominent and serious problems. Fewer enterprises neglected the financial supervision and formulated the financial supervision system