【作者】 徐水根；

【导师】 朱文生；

【作者基本信息】 江西财经大学 ， 会计学， 2003， 硕士

【摘要】 财务总监是市场经济发展的产物，其内在机理反映了委托代理理论的要求。当前，我国正处在经济体制转轨过程中，随着改革的深入和市场经济的发展，政企逐步分开，企业两权分离。但是，国有产权代表缺位，公司治理机制不完善，导致对企业的财务监督乏力，经营者行为失控，资产流失严重。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赢利能力，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。 本文从完善公司治理机制、维护出资者利益的角度出发，探索企业财务总监制度的内容构成及其实施中的相关问题。笔者认真地研究了国际上出资人监督机制，吸取其精华，结合我国企业的特点和试点经验，提出了我国企业财务总监制度的运作模式，包括财务总监的职能定位，各种委派方式，财务总监的责权利，财务总监人才的选聘、管理和考核，财务总监与经营者、总会计师等诸方面的关系，分析财务总监制度实施中遇到了的问题，及应对这些问题，如何完善财务总监制度。本文共分五章： 第一章导论。主要从财务总监的出现及其本质认识，财务总监制的实践意义，委派财务总监有助于完善公司治理等方面加以论述。财务总监制是不断改革、完善财务监督制度的产物，财务总监制的本质是财务监督制度，同时也是监督与管理的统一，财务总监制也是公司治理制度的组成部分，在实践中，财务总监制发挥着多方面的积极意义。 第二章财务总监委派制的基本内容。在本章中首先提出财务总监的三个委派主体及三个委派对象，并分析其优缺点。在第二节中阐述财务总监的权利与职责，即为保障财务总监职能的履行，应当赋予财务总监哪些权利，拥有了权利就应当有哪些相应的责任。在第三节中论述财务总监的管理制度，并分为以下几部分：一、财务总监聘用与集中管理制度；二、联签制度；三、财务总监的报告制度，包括定期与不定期报告：四、回避与轮换制度；五、考核与奖励制度。 第三章财务总监委派制的依据。向国有企业委派财务总监有理论、法律、现实等方面的依据。委派财务总监可以从现代产权制度、委托代理理论以及内部人控制说中找到理论的依据，从委派财务总监与法律的一致性方面以及法律的可修订性说明委派财务总监制具有法律依据，国际上的通行做法表明委派财务总监制具有国际惯例依据，最后财务总监实现监督的低成本反映其具有现实的经济依据。 第四章财务总监与相关范畴之间的关系。要深化对财务总监的认识，必须深刻理解财务总监与总会计师、经营者、监事会、注册会计师等相关方面的关系。本章从财务总监与上述人员的区别与联系中体现财务总监的独特作用。 第五章会计人员管理体制的历史回顾及财务总监制现状分析。本章第一节主要分析了新中国会计人员管理体制的演进，从历史的角度阐述了财务总监制度实质上是会计人员管理体制改革的必然产物。在第二节中重点分析了财务总监试点当前所获得的成效及存在的几个主要问题。第三节针对委派实践中出现的几个主要问题，提出笔者对这几个问题的解决对策，即从明确财务总监的定位，健全财务总监的激励与约束机制，借助预算实现对经营者的财务监督等方面来完善财务总监制。 财务总监制度的研究和实施在我国刚刚起步，它还需要在实践中不断总结，不断完善。山于本文了解情况和掌握资料信息所限，文中难免有不足之处，敬请各位教授、专家指正，深表谢意。更多还原

【Abstract】 General financial inspection system (GFIS) is an outcome of market economy. Its mechanism reflects the demand of Trust Agency Theory. China is now on her way of economy system transition. Witli the development of Chinese reform and market economy, government and enterprises are gradually set apart. And so do the ownership and management of enterprises. As the representative of state-owned property right misplacement and the imperfection of the corporate governance, system, executive is not effectively controlled, and financial supervision on enterprises is weak and asset is lost seriously. So it has been an important project to establish monitoring mechanism to protect the interest of investors. 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 capital. The practice of General Financial Inspector (GFI), 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.Standing on the point of improving the corporate governance system and protecting the interest of investors, the writer researches the content of GFIS and the related issues in practice. Based on the comparison and analysis on investor monitoring mechanism of foreign countries, and combined with characteristics of Chinese enterprises and experiment practice, the thesis puts forward the mode of Chinese GFIS, which includes GFI’s function .different assigning approach, GFI’s responsibility, right and welfares, GFI’s employment, management and appraising, the relationship between GFI, manager, chief accountant and other aspects. The writer also analyses the problems during the operation of GFIS, corresponding solutions and how to perfect this system.Chapter 1 IntroductionIn this chapter, several aspects have been discussed, including the origin and understanding of GFI, the practical sense of GFIS, benefits of GFIS to perfect the Corporate Governance. As a result of continue reform and perfection on the finance supervision system, GFIS is the integration of supervision and administration. Besides, GFIS is also a part of Corporate Governance System. In practice, GFIS plays positive multi-roles.Chapter 2 Basic contents of GIFSFirstly, three GFI assignor and assignees have been analyzed on their advantagesand disadvantages. In the second part, the rights and liabilities of GFI have been explained to make sure what rights should be entrusted to GFI for the fulfillment of their responsibilities. The third part concerns the managing system of GFI which consists of GFI employment and concentrated management system, combined-signing system, reporting system in fixed and non-fixed term, retreating and shifting system and checking & awarding system.Chapter 3 Basis of GFISGF1S have its basis on theory law and practice. Theories could be found in the modern property system, Trust Agency Theory and Insider ’ s Control Theory. Legal basis are indicated by the accordance between GFIS and law as well as its amendment Finally, the low-cost of supervision by GFIS reflects its practical basis. Besides, GFIS is also conducted as an international practice.. Finally, the low-cost of supervision by GFIS reflects its practical basis. Besides, GFIS is also conducted as an international practice.Chapter 4 relationship between GFI and its related aspectsTo deepen the understanding on GFI, it is necessary to make sure the relationship between GFI and chief accountant, manager, supervision, committee, CPA, etc. In this chapter, differences and更多还原