Fernando Torres arrived in January reportedly at the whim of Blues owner Roman Abramovich but Villas-Boas claims he will dictate transfer policy and said the club are undergoing a restructuring process.
He said: "I don't see why any manager shouldn't be in control of transfers, as would happen in any other club.
"The reality is that we are able to go for the best when we want so this is an advantage we have and we just need to make wise decisions when we move.
"This is a club that everybody wants to play for. But I need to judge what we have first and then make the decision. The market is open until August 31 and we need to bring in the best players if we need to. We are restructuring the club. There are, of course, still things we are going to outline and from this week or next week we will give those kind of responses.
"I have no problem working with a director of football or a technical director. The main thing is not to put someone there to disrupt the manager. The main thing is for us to build for the future.
"There are no players imposed on me - with the top quality you are able to get in the squad there are expectations on the manager and what he can do."