CFO初探

An Initial Survey of CFO

首席财务官(CFO)是企业治理结构发展到新阶段的必然产物。近年来中国企业特别是上市公司也在逐步推广实行CFO职位,但实践中其职能具有较大的局限性。CFO在现代企业中发挥举足轻重的作用,在现代企业中应全面负责财务活动与会计活动、并在设计和实施企业战略方面扮演重要角色。CFO的核心职能一是以财务运筹为核心的战略管理者;二是董事会和CEO的决策执行人;三是企业财务安全的保护者。

Chief financial officer(CFO) is the inevitable outcome when enterprise structure treatment enters a new stage.These years,Chinese enterprises,especially listed companies,also gradually popularize CFO position.However,its function has larger limits in practice.CFO plays a pivotal role in modern enterprises.It is in charge of financial affairs and accounting affairs all-roundly in modern enterprises and acts an important role in designing and implementing enterprise strategy.CFO key functions include the strategy administrator with financial operations at the core,the policy-decision implementer of board and chief executive officer(CEO) and the enterprise financial security protector.