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我国CFO制度实施中的问题及其改进
引用本文:李蕊爱,段如水. 我国CFO制度实施中的问题及其改进[J]. 经济管理, 2009, 0(1)
作者姓名:李蕊爱  段如水
作者单位:山西财经大学会计学院;山西省财政厅投资评审中心;
摘    要: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。

关 键 词:财务总监  财务总监制度  CFO  

The Future of Our Country CFO System
LI Rui-ai Academy of Accountant,Shanxi University of Finance , Economics,Shanxi,Taiyuan,,China DUAN Ru-shui The Appraise Center of Shanxi Provincial. The Future of Our Country CFO System[J]. Economic Management, 2009, 0(1)
Authors:LI Rui-ai Academy of Accountant  Shanxi University of Finance & Economics  Shanxi  Taiyuan    China DUAN Ru-shui The Appraise Center of Shanxi Provincial
Affiliation:LI Rui-ai Academy of Accountant,Shanxi University of Finance & Economics,Shanxi,Taiyuan,030012,China DUAN Ru-shui The Appraise Center of Shanxi Provincial Department of Finance,030001,China
Abstract:CFO is vitally important to a company's survive and development.With the development of our country economy and the construction of modern enterprise,in order to make great control and guaran- tee owners equity,many companies establish the CFO system.Now,there are some problems in the CFO system compared with the developed countries'.But if we can pay enough attention to the CFO system, accord to our own situation and bring in experience from developed countries,the CFO system would play an important role i...
Keywords:CFO  The CFO system  
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