国有控股公司财务总监委派制度研究

财务总监委派制度，是国有控股公司以所有者或出资人身份，对所属分（子）公司委派、推荐财务总监，其职能是代表母公司对分（子）公司实施财务监督和参与企业经营决策。此项制度既符合经济法律法规要求，也符合现代企业制度发展要求，是加强财务监控，发一体化、集约化、规模化经营的优势，贯彻实施统一的发展战略，能有效控制风险，实现效益最大化。财务总监委派制度的主要内容由职责、权限、工作内容、组织人事管理、薪酬、业绩考核以及具体管理制度等组成。

Study on CFO Accreditation System in the holding company

Chief Financial Officer accreditation system is a kind of system that holding company, as the owner or sponsor, accredits or recommends CFO to its affiliated or subsidiary companies. The CFO plays the role of fiscal control and joining in decision making on business operation on behalf of the headquarters. The system emerges as times requires and meets the needs of both economic laws and regulations and the development of modern enterprise system. It helps to implement the strategy of consolidated development and intensify fiscal control as well as to exert the advantages of integral, intensive and scale operation. With the system, risk will be controlled effectively and benefit will be maximized. The system mainly comprises the elements of responsibility, authority, duty, organization and human resource management, salary and bonus, performance appraisal and special management systems.