我国现行财务高管制度运行状况分析调查

发布时间：2018-05-15 17:12

本文选题：财务高管 + 制度改革　；参考：《首都经济贸易大学》2013年硕士论文

【摘要】：我国现行引导和规范财务高管的制度性法律文件主要是《会计法》和《总会计师条例》。《会计法》产生于1985年,最近一次修订也要追溯到1999年；《总会计师条例》产生于1990年,二者均是特定时期的阶段性产物。现行的总会计师制度建立在计划经济时期,在各类企业高速发展的今天,内外部环境和市场条件已经发生了很大变化,需要与时俱进的改变,传统的总会计师和财务总监制度已经无法适应在市场经济体制下建立的现代企业制度,亟需进行相关改革。财务高管制度的改革是一场制度革命,是我国企业更好的推进市场经济发展、履行现代企业制度、完善法人治理结构、实现“走出去”战略的制度保证。本文通过问卷调查和实地访谈的形式,对现行财务高管制度在企业中的运行状况进行了调研,通过统计分析发现问题,并针对问题进行研究,借鉴发达国家已经很成熟的首席财务官制度,提出我国财务高管制度的改革建议,希望对建立我国首席财务官制度有所帮助。
[Abstract]:The current institutional legal documents guiding and standardizing financial executives are mainly the Accounting Law and the General Accountants Ordinance. The Accounting Law was produced in 1985, and the most recent revision dates back to 1999, and the General Accountants Ordinance came into being in 1990. Both are the stage products of a specific period. The current chief accountant system was established in the planned economy period. With the rapid development of all kinds of enterprises today, the internal and external environment and market conditions have changed greatly, and need to be changed with the times. The traditional system of chief accountant and chief financial officer has been unable to adapt to the modern enterprise system established under the market economy system. The reform of financial executives' system is a system revolution, which is the system guarantee for our country's enterprises to promote the development of market economy, to fulfill the modern enterprise system, to perfect the corporate governance structure and to realize the strategy of "going out". In this paper, through the form of questionnaire survey and field interview, the current financial executive system in the operation of enterprises were investigated, through statistical analysis to find out the problems, and to study the problems. Based on the mature CFO system in developed countries, this paper puts forward some suggestions on the reform of CFO system in China, hoping to be helpful to the establishment of CFO system in China.
【学位授予单位】：首都经济贸易大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F233

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