Real life situation is how it? From the perspective developed market economy countries, CFO are basically the appointment and removal by the Board directly, because the board is representative of the shareholders, the Articles of Association of the CFOs authority are clearly defined, which measures the equivalent of a third choice. From the current situation in China, due to discipline violations and accounting information distortion are more serious damage to the interests of shareholders. Bitter experience, relevant departments to take a series of measures, the basic idea is to strengthen the independence of accountants to make financial and accounting from the direct control of enterprise managers. Specifically there are three: First, large state-owned enterprises Chief Financial Officer appointment system, the pilot in 1994, Shenzhen, Shanghai in 1997, pilot; Second, the state-owned small and medium enterprises unification unified management system; and the third is the state-owned small and medium enterprises appointed head of the accounting system.
1947 Bell Labs created the first transistor can be in hand, and Intels new 45nm transistors manufactured in only one red blood cell surface to accommodate the hundreds. If a house is reduced to the size of a transistor, without the aid of microscope you do not see the house. To see the 45-nanometer transistor size, you need the help of very advanced microscope. Intels upcoming next-generation 45-nanometer processors, the price of a transistor equivalent to only one transistor in 1968 the average price of a million. If the same rate car prices fell, the price of a new car today, will be only 1 cent. You can the width of a human hair placed on more than 2,000 45nm transistors. You can put a needle on more than 30,000 45-nanometer transistors, add up to approximately 1.5 million nm. This can fill a 2 decimal point more than a thousand 45-nanometer transistors.