摘要
本文在对比分析的基础上,通过界定CFO的概念、比较国外成熟市场下的CFO与中国财务负责人的职能和角色定位,最后将研究的范围集中在高风险及双重信息不对称的保险市场,提出了保险公司CFO的职能设定及角色定位。
This article attempts to define the concept of CFO,and compare CFO in developed countries with Chinese finance representative director in their function and role by contrast analysis.Based on it,we finally focus our study on the high risk and dual information dissymmetry of insurance market,and put forward what should be CFO’s function and role in the insurance corporation.
出处
《上海商学院学报》
2007年第3期73-76,共4页
Business Economic Review