【摘要】 为了加强国企的财务监督 ,各级政府采取了会计人员委派制、财务总监制或稽查特派员制。比较分析这三种财务监督的方式可见 ,会计人员委派制只适用于非企业单位和机关 ;稽查特派员制适用于对大型重点国有企业的监督 ;财务总监制适用于所有国有企业 ,但必须明确财务总监的委派权力属于企业的董事会 ,代表的是国有资本所有者 ,不是政府。所以 ,委派财务总监不是政府行为 ,而是企业行为。更多还原

【Abstract】 Our government counteracted the systems of delegated accountants and the financial controllers and the specially pointed checkers in order to enforce the controlling for state-owned enterprise finance. It is fund that, the delegated accountants system only fit for institutions and units and the financial controller system fit for all of state-owned enterprise and the specially pointed checker system fit for the key state-owned enterprise, by comparing analyzing the three kinds of state-owned capital controlling systems. Therefor, it must be clear the right of delegated belong to the board of directors action delegating state-owned capital owner instead of the government’s.更多还原