I集团公司财务总监委派制分析——以兖矿集团有限公司为例摘 要如今经济市场环境瞬息万变，竞争日趋激烈，企业向现代化和集团一体化转型过程中，集团公司所有者如何处理及时获取企业经营发展财务信息以及对分离出去的经营者进行监督管控等问题是集团公司发展的必经之路。结合我国财务总监委派制实施背景，本文通过对国内外财务总监委派制实施情况进行分析，并以兖矿集团有限公司为例，针对其实施财务总监委派制后集团公司的会计信息、资金资产安全、成本费用控制、公司影响竞争力等方面进行分析，并结合分析过程和结果对财务总监委派制实施作用效果作出客观的评价，并针对所提出财务总监委派制存在优缺点，提出尝试性对策建议。针对财务总监委派制的研究分析有助于我国集团一体化经济发展，有助于我国集团公司总结实施发展经验。本文运用案例公司进行实例分析，更能使我们对集团公司财务委派制实施分析进行更全面、更深层次。关键词：集团公司；财务总监委派制；效果分析IIAnalysis on the financial inspector general appoint system in group companyAbstractNowadays, the economic market environment is changing rapidly, and the competition is becoming increasingly fierce. In the process of enterprise's transformation to modernization and group integration, how to deal with the problems such as how to obtain the financial information of enterprise's operation and development in time and how to supervise and control the separated operators is the only way for the development of group company.Combined with the implementation background of CFO appointment system in China, this paper analyzes the implementation of CFO appointment system at home and abroad, and takes Yankuang Group Co., Ltd. as an example, analyzes the accounting information, capital asset safety, cost and expense control, the company's impact on competitiveness and other aspects after the implementation of CFO appointment system, combined with the analysis process and results This paper makes an objective evaluation of the effect o...
