论我国CFO的职能定位及能力的提升

On the Functions and Abilities of CFOs in Our Country

经济的发展和环境的变革对CFO的综合能力提出了越来越高的要求,如何培养和评价CFO的能力成为首先要解决的问题之一。本文通过基于胜任能力的方法(CBA)的方法发展出CFO的四种角色及7种职能,从而推导出由4个层次9种能力构成的中国CFO能力框架。

As the competition becomes more and more serious, people demand much more from CFOs. How to educate and evaluate CFO turns to be one of the basic questions to be answered. Making use of Competence-based approach, we find the four roles and accordingly seven positions of current CFO. Then, we get the competence framework of CFO in China composed of four levels and nine kinds of abilities.