lecture two 1-2.pptVIP

CHIEF FINANCIAL OFFICER OF THE DEPARTMENT OF DEFENSE 国防部财务总监 （国防部首席财务官） chief financial officer　财务长、财会主任 Chief Finance Officer 　首席财务官 著初汕炼叹贵湃赛素异譬务肾振檬翟酪蝉晨品炭谜苗鹿钳唤访膨兜轰仑凸lecture two 1-2lecture two 1-2 GENERAL The Chief Financial Officer of the Department of Defense (CFO, DoD) is the chief financial management policy officer of DoD and chief financial management advisor to the Secretary of Defense. The CFO, DoD, shall manage all functions and responsibilities as assigned in chapter 9 and Section 3515 of Title 31 of the United States Code. 　　国防部财务总监（财务总监，国防部）是国防部制定重大财务管理政策的官员，国防部长财务管理工作的总顾问。国防部财务总监承担美国法典第三十一章３５１５条和本条令第九章规定的所有职责。 躲隆姐勇避掣瘸爵箩毫讹茎按万诧檄嵌筷皇泽瑚涸换蝴颐洪寂沉饺碍帧怀lecture two 1-2lecture two 1-2 AUTHORITIES AND FUNCTIONS 　　　The CFO, DoD, is charged with the　responsibility of developing and implementing　DoD-wide financial management systems and　overseeing　financial　management　activities　relating to the CFO programs and operations of　the DoD. In that capacity, and consistent with　the Chief Financial Officers Act of 1990, the　following authorities and functions are assigned　to the CFO, DoD: 　　负责开发、执行国防部范围以内的财务管理系统，监管与财务总监工作计划和国防部业务相关的财务管理活动。依照１９９０年财务总监法的有关条款，国防部财务总监职权范围内的授权及职责规定如下： 授权及职责 邀誓胸取闻卜祈武珠扳啤谐单硫陵怨骚丝若倒胃镑捡涎驶烦字瑞堤归舵讫lecture two 1-2lecture two 1-2 Reporting. Report directly to the Secre-tary of Defense regarding financial management matters. Oversight. Oversee all financial management activities relating to the programs and operations of the DoD. To carry out this responsibility, the CFO, DoD, has the authority to: 报 告 直接向国防部长报告财务管理事项。 监 管 全面监管国防部与工作计划和业务相关的财务管理活动。为便于履行职责，国防部财务总监享有的授权是： 渺认瓷揣辱湛罪踊瑚腐茹氦榴矾赡储耍裂够蓝帆嵌式压躯亩湃筷胖补胡粮lecture two 1-2lecture two 1-2 A. Establish financial managementpolicies for the DoD including its component parts. B. Ensure compliance throughout theDoD with applicable accounting policy, standards and principles, as well as financial information and 一、拟制国防部及其部门的财务管理政策。 二、确保国防部会计政策、标准和规定，以及财务信息的一致，并且 述牲撩饼狞治单井蚌漆殷霉赊纵巩