论企业财务总监职能定位及实现

企业资本的不同特点、公司治理结构的功能、企业的契约关系等决定将财务总监的职能定位为财务监督、参与决策、协调关系。为了保证财务总监职能的充分实现,使其发挥出最大的作用,需要采取以下措施:尽量选择稳定的中小股东作财务总监或使财务总监成为股东;完善对财务总监的激励和监督;划清财务总监与经营者的权责,并将责权利相结合;提高财务总监素质;改善企业环境。

On Positioning of CFO''''s Duty

Such differences among enterprises as capital, governance function and contract relations decide the positioning of CFO's duty in the aspects of financial supervision, decision-making participation and relationship coordination. In order to give full play to these duties, some measures can be taken as follows: choosing stable small or medium shareholders to be CFO (or make GFO a shareholder); optimizing stimulating and supervision mechanism; distinguishing the rights and responsibilities of CFO and managers, which should be conbined with each other; promoting CFO's qualities;improving enterprises's conditions, etc.