I大型企业集团派驻财务总监制度研究——以广州交通投资集团有限公司为例摘 要国有企业进行财务监督机制的改革其主要目的是想要建立现代化的企业制度。这也是能让更多其他类型的企业持续发展的关键。通过对近几年企业的观察虽然部分企业也有比较出色的成绩，但大多都只是短暂的。这一现象的造成不难发现主要原因在于在建设现代企业制度的过程中，没有制定有效的财务监督机制在我国的深圳市政府最先以维护国有企业的合法权益，为了保护国有资产，部分国有企业财务管理方面实行会计委派制模式建立财务总监制度或者财务部长逐级委派制度进行具体的实施方案笔者就财务总监的委派制进行详细研究 并分析目前财务总监委派制已经取得的效果。并对广州交通集团投资有限公司财务总监委派工作实行过程中取得的成果和积累的经验以及还存在的一些问题进行了分析总结，并提供了相应的解决方案。希望能让国有集团企业进一步规范自身的经济行为，并为我国国有集团企业派驻财务总监工作提供一些参考。关键词：国有企业；财务监督；财务总监委派制；Study on the system of assigning finance director to large enterprise groups—take Guangzhou communications IIinverstment group co.,LTD.As an exampleAbstractThe main purpose of the reform of the financial supervision mechanism of state-owned enterprises is to establish a modern enterprise system. This is also the key to the sustainable development of more other types of enterprises. Through the observation of enterprises in recent years, although some enterprises also have relatively outstanding achievements, most of them are only short-lived. It is not difficult to find that the main reason for this phenomenon lies in the lack of effective financial supervision mechanism in the process of building modern enterprise system. In order to protect the state-owned assets, the Shenzhen municipal government established the chief financial officer system in the financial management of some state-owned enterprises. Or the finance minister appointed a system to carry out specific imple...
