摘要
近年来,全国不少地方的国有企业特别是国有企业集团都实行了财务总监制度。但究竟什么是财务总监?财务总监与董事会、总经理、总会计师是什么关系?如何充分发挥财务总监的职能作用?企业集团的财务总监如何设置?这一系列基本问题如不从理论上解决,则在实践上就难以真正发挥财务总监的作用。本文拟就财务总监制度的基本问题做些探讨。
Over recent years financial supervisory system has been carried out in the state-owned enterprises in many areas, expecially in some state-owned businesses . But what＇s the FSY？ what＇s the relationship of the FSY and genered manager chiefaeco How to develop the FSY in Business Groups？ If the series of problens are not thereticalsolved. the FSY can＇t be practically functioned. The paper is to approach a subject from the basic problems of the FSY.
出处
《哈尔滨商业大学学报（社会科学版）》
2005年第5期51-53,共3页
Journal of Harbin University of Commerce:Social Science Edition
关键词
企业
财务
财务总监
enterprise
finance
financial supervision
