财务总监制是加强国有企业财务管理的有效途径

如何有效地通过对国有企业经营者行为的监督 ,达到减少国有资产的流失、保证国有资本保值增值的目的 ,是关系中国经济体制改革成败的关键。由国有资产管理部门向企业委派财务总监 ,代表国家行使对经营者行为的监督权 ,并通过参与企业的经营决策 ,提高国有企业的市场竞争能力和盈利能力 ,可以在一定程度上解决长期困扰国有企业所有者虚位和监督不力的问题

The practice of general financial inspectors as an effective means of financial management in state- owned enterprises

It is a critical issue concerning the success or failure of the reform of economic system in China to conduct an effective inspection on the manager's work in the state-owned enterprises so as to reduce the loss and waste of state-owned property, and to increase the state-owned capital. The practice of General Financial Inspectors, with the inspectors selected and entrusted by the administrative departments of state-owned property, and representing the state government in their practice of inspection on the behaviors of the managers, is beneficial in promoting the competitive and profiting capacity of the state-owned enterprises and can solve, to certain extent, the problems of insufficiency of the executive and inspecting behaviors in the state-owned enterprises.