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【正文】 （李寶元，2001）人力資源和人力資本兩者的關系是人力資源會計不容回避的問題。從表面上看，人力資源會計的體系近乎完善。但是，由于筆者水平有限，在理論的描述、資料的運用等方面難免有不當、不深，不周之處，有些觀點也尚欠成熟，敬請各位老師批評指正。所以說，財務總監(jiān)制度實質上代表所有者利益。**************。*******************。公司董事會將經(jīng)營權授予總經(jīng)理，董事一般不參與日常經(jīng)營活動，獲取公司經(jīng)營活動信息依靠經(jīng)理層報送的會計報表和相關報告，往往產生信息時間、數(shù)量、質量上的差距，為了防止代理人動機偏差和加強經(jīng)營活動信息的對稱性，需要加強財務會計系統(tǒng)的監(jiān)控?；诖?，本文選擇這一問題進行研究探討，目的在于對我國的財務總監(jiān)制度的發(fā)展提出一些建設性的意見，以求在一定程度上彌補我國財務總監(jiān)制度的不足之處。財務總監(jiān)制是順應時代潮流而產生的一種財務監(jiān)督機制，正確認識和理解財務總監(jiān)制，是財務總監(jiān)制得以良好運行的基礎和保障，也是實際工作的客觀要求。關鍵詞：財務總監(jiān)制 財務總監(jiān) 會計信息質量 國有企業(yè)AbstractFinance director general system, this manage the perfect management system of development of inside in the western the right of management, along with the spring breeze that the reformation open, quilt into our country market economy management system in. Since stateowned property in Shenzhen City of 1995 the management section lead off to try the line, the manage the construction to deep in business enterprise because of it, within limit obstruct the business enterprise accountancy the information to lose true, prevent stateowned property from run offing to wait the aspect to have the enthusiasm to pay attention to it of special advantage, people more and more big. This text put great emphasis one to study the current finances the local of system director generals lack, duty that the lack of the difference, system, include the system essence to divide the line the difficult problem, system to unify the authority to lack, and settle the localization, and lay equal stress on the point analysis to involve the business enterprise the influence of construction ownership of a share and business enterprise to manage the level of influence. Relevant theories problem that pany fundamental that above factor of this text at analysis relation of at the same time, mence from the right of management and
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