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财务总监制度是市场经济制度下委托人维护自身利益的一种重要监督机制,可以在一定程度上监督和控制企业经营者的行为,保护资产所有者权益。财务总监是基于委托代理问题的控制,是对企业法人治理结构的一种完善,符合我国现阶段客观经济环境的要求。但财务总监制度目前尚存在一些问题,需要从机制、财务总监职能定位和自身素养等方面不断加以完善。
The chief financial officer system is an important supervisory mechanism under the market economy system in which the trustee safeguards his own interests. He can supervise and control the behavior of the company’s managers to a certain extent, and protect the rights and interests of the owners of assets. The chief financial officer is based on the control of principal-agent issues. It is a perfection of corporate governance structure and is in line with China’s current objective economic environment. However, there are still some problems in the CFO system that need to be constantly improved from the aspects of the mechanism, the position of the CFO, and their own literacy.