论国有企业的财务总监制度

目       录

一、财务总监制的产生背景及理论依据··························3

二、财务总监制度的本质······································4

（一）财务总监制度属于财务监督范畴······················4

         （二）财务总监制度代表着所有者利益······················5

三、国有企业财务总监委派制的概念····························5

四、国有企业实行财务总监委派制的重要作用····················5

（一）使所有者快捷地获取内部人信息······················5

（二）有利于提高会计信息质量····························6

（三）有效地降低所有者的监督成本························6

（四）进一步完善现行公司治理结构························6

五、国有企业财务总监委派制的可行性分析······················7

六、我国各地在财务总监委派制实践中存在的模式················7

七、财务总监督的主要职权和责任······························9

八、国有企业财务总监委派制的完善···························10

参考文献···················································12

内 容 摘 要

国有企业财务总监制度是国企为了适应市场经济发展和改革的需要而设置的，它是一种有效的监督制约机制，规范了经营者行为，维护了所有者利益。财务总监制的建立在一定程度上改变了国有企业委托代理制度的残缺，和对经营者监督乏力的现状。本文从国有企业财务总监制度的本质、国有企业财务总监委派制的概念、国有企业财务总监委派制的可行性分析、我国各地在财务总监委派制实践中存在的模式、财务总监督的主要职权和责任等方面进行探讨，同时说出了一些自己的看法和意见，力求为我国国有企业财务总监制度建立健全提出新的看法。

关键词：财务总监制；委派制；职权责任