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cfo suo you zhe li yi de shou wang zhe
Author(s): 
Pages: 200-201
Year: Issue:  z1
Journal: Theory horizon

Keyword:  财务总监制财务总监必要性问题;
Abstract: 在财务总监制的会计管理体制下,企业所有者向管理的企业派出财务总监,财务总监根据授权,对企业的总体财务进行专业、专职财务监督.他作为委派的董事进入董事会,对企业财务计划的制订享有参与权,对财务计划的执行享有监督权,对企业的重大资金的调拨享有签字权.财务总监享有不受企业经营者限制的、法律法规所赋予的完全财权,CFO实际上就是企业所有者利益的守望者.
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