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在企业集团中实施南母公司向子公司直接委派财务总监制度是保证所有权与经营权相分离的主要措施,是建立产权明晰、两权分离的现代企业制度的核心。我国的度财务总监委派制存在着财务总监具有双重身份、财务总监激励机制欠缺等问题,为此必须首先明确财务总监的职权范围,建立完善的财务总监机制,同时实行财务总监定期轮换制度。
The implementation of the direct assignment of the chief financial officer system to subsidiaries in the enterprise group is the key measure to ensure the separation of ownership from management. It is also the core of establishing a modern enterprise system with clear ownership and separation of powers. China’s CFO appointment system has such problems as the chief financial officer has dual identities and the chief financial officer incentive mechanism is deficient. Therefore, it is necessary to first clarify the terms of reference of the chief financial officer and establish a sound financial director mechanism while implementing the CFO’s regular rotation system.