摘要
CFO是公司重要战略决策的制订者和执行者之一,他们最清楚企业的风险、成本和价值,是公司资源的管理者和价值的管理者。在美国CFO的职责已经经历了一场变革,传统财务职能的首要地位已经弱化,CFO在企业中的作用着重于为战略目标的制订、重大改革方案的评估提供决策的依据,已经从为CEO的决策提供数字背景转变为与CEO共同分担决策制订的合伙者。
As important corporate strategic decision-makers and executives,CFOs manage the corpo- rate resources and value.In the US,the requirement for CFOs is beyond the traditional job parameters.To be an excellent CFO,one should pay more attention to make strategic goals, provide evidence for important corporate reform act.They are no more bean-counters; actually,CFOs should play the role of CEO's partners.As the final decision-maker in most companies is unique,CFOs should put themselves in right position to support CEOs from financial angle.
出处
《首席财务官》
2007年第2期57-57,6,共1页
CFO World