CFO个人特征与公司治理相关文献综述

Overview of Literature on Personalities of CFOs and Corporate Governance

CFO制度是现代企业制度的产物,是所有者在公司治理机制中设置的关于企业战略决策和管理控制制度的重要组成部分,CFO既是公司资源管理者,也是价值管理者。随着我国上市公司财务总监制度的建立,CFO在企业价值创造上发挥的作用越来越大,因此关于CFO个人特征对企业管理及公司治理方面的研究引起了学者们广泛的关注与热议。据此,本文梳理了现有国内外学者对CFO个人特征对企业管理及公司治理产生影响的相关文献,以期进一步深入探讨建设CFO制度需要关注的问题,为未来的研究提供一些借鉴和指引。

The CFO system is the product of the modern enterprise system and an important part of the strategic decisionmaking, management and control system within the corporate governance mechanism. Along with the establishment of the CFO system in the listed companies in China, the CFO has played a more and more important role in the value creation, so research about the influence of personalities of CFOs on corporate management and governance has aroused wide concerns and debates among scholars. Therefore, this article combs relevant literature about the influence of personalities of CFOs on corporate management and governance by domestic and overseas scholars, so as to provide reference and guidance for further research.