论财务总监的事前监督与事后监督

财务总监制度的设立，是现代企业制度发展的要求，一般说来，财务总监的监督分为事前监督和事后监督。本文分析和探讨了财务总监的事前监督和事后监督机制，认为，应该将事前监督和事后监督机制配合运用，并辅之以切实可行的制衡手段，抑制经理人的机会主义行为，以保障所有者权益。

On the Pre- Supervision and the Post- Supervision of the Chief Financial Supervisor

The establishment of the system of the general financial supervision meets the requirement of the development of modern enterprises system. Generally speaking, the supervision of the chief financial supervisor is divided into the pre- supervision and the post- supervision. This article analyzes the system of the pre- supervision and the post- supervision and puts forward that they should be combined with the supplementary practical restriction methods in order to check the opportunism action of managers and guarantee the rights and interests.