The Research Of Chief Financial Officer's System Of State-owned Enterprise

The paper is based on this thesis new systems build of state-run assets manage after Communist Party of China behind the 16th National People's Congress, through reviewing the production and developments of the chief financial officer's system, it combines current situation, analysis the chief financial officer's system implement question who course exist by system conscientiously, Explain system in state-run assets supervise status, functions, rights, responsibility, ensure terms and system environments in managing chief financial officer in detail, have proposed perfecting the countermeasure and suggestion of chief financial officer's system of state-owned enterprise .This thesis is trusted to with the system of modern enterprise -Based on agency's theory and state-run assets supervise the management theory. It point out that the chief financial officer's systems emerge and develop with the state-run assets manage reform in-depth day by day when the state-owned enterprise has passed by and increased the decision-power of enterprises, implement ownership and proper to separate, change operating mechanism and regard setting up the system of modern enterprise as center, etc. After the series of reforms further power of management, the setting-up of chief financial officer's system is the inevitable result that the reform developed into certain historical stage, have its deep system foundation, it is the only stage which must be passed by in the reform of management systems that to appoint chief financial officer to state-owned enterprise.The thesis analysis the intensions of the chief financial officer's system, think system at enterprise ownership and power of management separate and multi-level the administration structures of managements e chief financial officer, it is from enterprises for owners set up at enterprises, it aim at and ensure owner by interests it and can't realize capital value preserving and appreciations and not from specific professional personnel for company, organics general name with the mechanism of management of financial supervision that form of the factor, such as organization, system and measure, etc , point out that chief financial officer's system is the organic part that the company manages , represent owner's interests in fact, belong to the financial supervision category. Combine the implementation current situation of chief financial officer's system, has summarized the question existing in chief financial officer's system at present: imperfect indeterminate responsibility right knowing idea kill needing to upgrade, the comprehensive qualities of chieffinancial officer remain to improve further more.The paper make contrast between chief financial officer with chief executive director, between chief financial officer with boards of supervisors, between chief financial officer with accountant, between chief financial officer with chief accountant separately, supervise the status in the management system in state-run assets after describing a chief financial officer: whether ownership that organization engage representative, at company financial activities and accounting activities go on manage and senior executive of company that supervise chief financial officer. The chief financial officer's system is an important link that the legal person of enterprise manages the structure, it is managed in an enterprise that the chief financial officer is administration and supervision authorities' important member, participate in business administration. Besides, the chief financial officer runs duty that the whole course controls to the enterprise financial affairs bearing too.The paper explain the chief financial officer of state-owned enterprise the environments of system exhaustive from three respects of economies, cultures and laws, etc, emphasize that terms of ensuring of chief financial officer 's system are: Setting up relatively independent organization system, in order to ensure the independent character that the chief financial officer works; The chief financial officer should be app...