【摘要】 在我国社会主义市场经济体制已基本建立的今天 ,形成于计划经济时期 ,实行了十多年的总会计师制度存在的问题逐渐暴露出来。借鉴市场经济发达国家公司制企业的首席财务官 (ChiefFinancialOfficer以下称CFO)制度的成功经验 ,建立符合我国国情的CFO制度 ,是经济全球化的客观要求 ;是完善我国企业管理和监督制度的实际需要 ;也是克服总会计师制度不足的现实选择 ;还是规避“内部人控制”的有效途径。建立我国的CFO制度 ,必须采取以下措施 :完善我国的法律制度 ,保证CFO制度的实施 ;转变观念 ,准确界定CFO的职能 ;落实CFO的地位 ,明确CFO的职责 ;加快CFO的培养教育更多还原

【Abstract】 The socialist market economy system has been established in our country.The Chief Account System that came into existence in the period of planned economy and was practised for over ten years is gradually showing its drawbacks.Establishing CFO system corresponding to the conditions of our country by taking the successful experience of CFO system in the incorporated businesses of countries with developed market economy for reference is the objective requirement of economic globalization,the need of perfecting our country’s business administration and supervisory system,the realistic choice to overcome the drawbacks of Chief Account System and the effective way to evade“internal control”.To establish our country’s CFO system,measures as follows must be taken:perfecting our legal system,ensuring the enforcement of CFO system;transitting conceptions,defining the functions of CFO correctly;implementing the status of CFO,clarifying the responsibilities of CFO and quickening the training of CFO.更多还原