财务总监委派制问题探析

实行财务总监委派制．是在现代企业制度下加强所有权监督、维护企业资产所有者权益的需要。财务总监按照规定的职责和权限。执行监管职务。被委派企业领导人应当支持财务总监认真履行职责．保障其职权不受侵犯。财务总监委派制在国有企业中发挥着重要作用。但也存在一些需要完善的方面。本文对财务总监的性质、任职资格、职权和责任以及委派方式与考核作了介绍。同时阐述了国有企业推行财务总监委派制的具体意义;在推行财务总监委派制过程中应处理好的几个关系,并提出了明确财务总监职责权限、完善法人治理结构、建立激励约束机制等进一步完善国有企业财务总监委派制的建议。     

企业集团实施财务总监委派制浅析

在企业集团中实施由母公司向子公司直接委派财务总监制度是保证所有权与经营权相分离的主要措施。本文从描述现状入手,分析总结了财务总监委派制的优点和存在的问题,提出了完善企业集团财务总监委派制的具体措施。     

浅析目前的财务总监委派制

实行财务总监委派制是消除会计信息失真现象的重要举措之一。章介绍了目前我国财务总监制度中存在的问题，并提出了完善的建议。     

我国企业建立财务总监制度的思考

由于所有权与经营权的分离,企业出现“内部人控制”现象,为解决由此带来的相应问题,财务总监制度应运而生。财务总监制度在公司治理中体现了代表所有者利益的安排,在公司经营管理中,以董事会为主导,总经理和财务总监相互合作又相互制约,对重大财务事项要建立联签制度,所有者监督职责有所加强。对国有企业来讲,财务总监制度实际上是对总会计师制度和内部审计制度的发展与完善。在目前的情况下,国有企业应采取财务总监制度与总会计师制度双轨运行模式。     

企业集团如何委派财务总监

实行财务总监委派制 ,向所属子公司委派财务总监 ,这是目前许多企业集团为了完善现代企业制度、提高企业集团的监管水平而推出的新举措。但如何委派财务总监 ,如何对委派的财务总监进行管理和考核 ,国家目前尚未有统一的规定。本文从财务总监的定位、任职条件、职责、待遇、考核等方面探讨了企业集团如何委派财务总监     

财务总监制存在的问题及建议

我国近期在一些国有企业特别是大中型集团化经营企业中逐步实行了财务总监制。由于财务总监制具有财务监督的作用以及能维护所有者的利益等特性,使其成为现代企业制度的有机组成部分。但财务总监制目前尚存在一些问题,需要从机制、财务总监角色和自身素养等方面不断加以完善。     

非公有制企业集团财务管理方式探讨

如何加强非公有制企业集团的财务管理，本就派驻财务总监制；委托会计事务所审计制；办公用品统一采购制；建立激励机制等方面进行探讨。     

关于完善国有企业财务总监委派制的几点思考

以国有或国有控股企业为对象,在充分肯定财务总监委派制在加强“资产”的保值增值等方面取得的成效的前提下,分析了国有企业实施财务总监委派制过程中存在的委派财务总监在国有企业中的职能界定不清等主要问题,并提出了改变当前财务总监“委而不监”的现状、完善财务总监委派制的建议与措施。     

我国制造业上市公司财务总监机制再造

我国制造业上市公司财务总监属于公司治理结构的组成部分。在调查我国制造业上市公司财务总监的基本情况基础上，提出了公司发展与财务总监弱化的五个方面，从而在自身驱动力下再造财务总监机制，以便更好地发挥财务总监的作用，完善上市公司的治理结构。     

浅谈国有企业“财务总监委派制”

国有企业推行“财务总监委派制”有重要的意义。这一制度在实施过程中需完善财务监督制度，处理好财务总监与经营、企业会计人员、注册会计师的关系。     

卡思卡特城堡

It is worthy of noting that, whilst Crookston Castle witnessed the earlier and happier portion of Mary's variegated life,     

不同的吃喝玩乐

一、吃和喝吃苹果 eat an apple, 吃药 take medicine,吃糖 have some sweets,吃饭 have one's meals,吃馆子 dine out,吃惊 be surprised/     

漏洞百出的教育

Many college freshmen arrive woefully unprepared to do college work, and as disadvantaged populations continue to grow, the share of the American work force that has made it through college is expected to plummet. Many experts blame that educational failure not just on high schools but also on colleges. School & College, a special report by The Chronicle, looks at efforts to fix the system. What reforms would better prepare students for college? What should schools and colleges be doing differently? How should state and federal officials help?     

Western and Eastern culture differences in commercial field

The communication of people partially is the communication of cultures. Culture has a direct effect on international commercial activities in all aspects. Different conceptions about time, space, equality, law and the like, lead people to deal with things in different ways. So to know cultures of the counterpart is to facil-itate our enterprises so as to have a smooth and successful communication in commercial activity.     

只要努力,不要后悔

There are numbers of crossroads on our long and unpredictable life journey where we totally have no idea about which direction to choose. No matter what our decision is, we should not turn back, but face the music and go ahead instead. I am this kind of girl who always does try without regretting, one example is how I dealt with my love.     

浅谈移民问题

Migration occurs behind a variety of reasons and has a great effect on the whole world. People may migrate in order to improve their economic situation, or in order to escape civil strife, persecution, and environmental disasters. The impact of migration is complex, bringing both benefits anddisadvantages. This paper briefly talks about the causes of migration, the allocation of benefits, and the ways in which individual countries and the international community deal with this important subject.     

风的曲线

Rosco and I wait for the fishermen to return.I sit at a wooden bench near the store at Mt.Baker Resort and watch the clouds change shape. Rosco has my belt around his neck and an eight foot tow chain hooked to a tree. Dogs must be on a leash. Ducks and rabbits are loose.     

团图为数的图中的闭团贯数

Given a graph G,a subgraph C is called a clique of G if C is a complete subgraph of G maximal under inclusion and |C|≥2. A clique-transversal set S of G is a set of vertices of G such that S meets all cliques of G. The clique-transversal number, denoted as TC (G), is the minimum cardinality of a clique-transversal set in G. The clique-graph of G, denoted as K (G), is the graph obtained by taking the cliques of G as vertices, and two vertices are adjacent if and only if the corresponding cliques in G have nonempty intersection. Let F be a class of graphs G such that F={G|K(G) is a tree}. In this paper the graphs in F having independent clique-transversal sets are shown and thus TC (G)/|G|≤1/2 for all G ∈ F.     

Sister Carrie, an Adherent of Desires

Sister Carrie is one of the most controversial characters in American literature.Thought as a "fallen woman" firstly,she was defined as a "new woman" by some critics later. However, by digging into the motivaton behind the whole process of Carrie's "success", the relationship between Carrie and her creator (the author), the social conditions of then American, it can be found that Carrie has never been free-standing on her thought and she has never found her real-sdf even after becoming a famous actress. In a society dominated by mass consumerism Carrie is only an adherent of her own desires. She also is a representative of all those country girls flooded into cities, a symbol and a sacrifice of the urbanization of America in a time countryside was overcome by cities.