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财务总监对于一个企业的生存与发展有着举足轻重的作用。为了加强控制保证所有者利益不受损害,许多企业多设立了CFO制度。尽管目前我国企业的CFO制度还存在一些问题,与世界经济发达国家相比,还有较大的距离,但是,只要我们充分认识CFO在企业中的作用,立足我国的实际情况,借鉴发达国家的经验,进一步完善CFO制度,就能使CFO制度在我国企业的发展与壮大中发挥应有的作用。
The chief financial officer plays a decisive role in the survival and development of an enterprise. In order to strengthen control to ensure that the interests of the owner are not compromised, many companies have set up CFO system. Although there are still some problems in China’s CFO system, there is still a long way to go when compared with the developed countries in the world. However, as long as we fully understand the role of the CFO in the enterprise, based on the actual conditions of our country and the developed countries Experience and further improvement of the CFO system will enable the CFO system to play its due role in the development and expansion of the Chinese enterprises.