摘要
通过探讨现代企业制度中由于委托与代理这一基本矛盾的客观存在,给财务总监这个职业的发展提供了可能性.财务总监作为一种职业它和其他职业一样,也具有系统的理论、职业的权威、行业的准入与管理、职业的培养等要素.提出了财务总监的职业化:要逐步培育财务总监的职业文化;要适应企业管理和市场经济发展的客观要求,可在高校或国家会计学院开设职业教育培养合格的财务总监人材;要规范财务总监的聘任与管理,使这一职业能健康规范地发展.
This thesis probes into the possibility of the development of the profession of Chief Financial Consultant in the modern enterprise system due to the existing of the basic contradiction between assignment and agency.Chief Financial Consultant,as a profession,shares same characters with other professions.It also consists of the elements,such as the systematic theory,authoritativeness of the profession,the approval and the management of the sector and the education the profession,etc.The professionalization of the Chief Financial Consultant is proposed in this thesis.Professional culture of the Chief Financial Consultant should be trained gradually.The professional courses can be offered in the school of high education or national consulting college to fit in with the requirement of the enterprise management and the development of the market-oriented economy.The employment and the management of the Chief Financial Consultant should be standardized to gain the normal and healthy development of this profession.
出处
《浙江水利水电专科学校学报》
2004年第2期49-51,共3页
Journal of Zhejiang Water Conservancy and Hydropower College
关键词
财务总监
要素
职业化
chief financial consultant
element
professionalization
