随着社会的发展和企业规模的不断扩大,权利束的分割成为现代企业制度的重要特点。而产权结构的变化势必会影响到企业的财务运行机制,特别是在我国的国有企业改制过程中,更有必要从产权经济学的角度来认识财务总监,这一角色在企业财务活动中所处的地位、现实中存在的问题以及改进的方法。 With the development of society and the continuous expansion of business scale, the division of rights bundles has become an important feature of the modern enterprise system. The change of ownership structure will inevitably affect the financial operation mechanism of enterprises. Especially in the process of the restructuring of state-owned enterprises in our country, it is even more necessary to recognize the chief financial officer from the perspective of property economics. The role of this role in the financial activities of enterprises The status quo in reality and the ways of improvement.