| 建立CEO与CFO并行的管理模式 |
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| 引用本文： | 张鸣. 建立CEO与CFO并行的管理模式[J]. 上海市经济管理干部学院学报, 2005, 3(2): 37-40 |
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| 作者姓名： | 张鸣 |
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| 作者单位： | 上海财经大学,上海,200433 |
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| 摘 要： | 总会计师制度已不适应我国高速发展市场经济的时代要求，逐步在我国企业中建立财务总监制度，并不断提升其管理地位，然后进一步形成CEO(执行总裁)和CFO(财务，总监)相对并行的管理模式，对健全我国的现代企业制度、完善公司治理、确保会计信息的真实性和进一步规范证券市场等都具有重要意义。
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| 关 键 词： | CFO CEO 财务总监制度 我国企业 管理模式 会计信息 证券市场 健全 执行 时代要求 |
| 文章编号： | 1672-3988(2005)02-0037-04 |
| 修稿时间： | 2004-11-15 |
Establishing juxtapose management system of CEO and CFO |
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| Zhang Ming. Establishing juxtapose management system of CEO and CFO[J]. Journal of Shanghai Economic Management College, 2005, 3(2): 37-40 |
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| Authors: | Zhang Ming |
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| Abstract: | The general accountant system used before time is not suitable for the requirement of fast development of market economy in our country. Going to establish the chief financial officer(CFO) system in enterprises step by step, and keep on increasing the position of management, then found juxtapose management system of CEO and CFO. It is very important for consummating the modern enterprise management system and promoting the corporate governance, ensuring the reality of accounting information and maintaining the regulation of security market. |
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| Keywords: | CFO CEO general accountancy corporate governance management system |
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