中國CFO的職責(zé)定位與能力要求研究
發(fā)布時間：2018-08-27 07:49
【摘要】：二十世紀(jì)七十年代初，CFO(Chief Financial Officer，首席財務(wù)官)這一職位最早出現(xiàn)在美國的少數(shù)跨國公司中。目前，在發(fā)達國家，CFO應(yīng)經(jīng)成為CEO(Chief ExecutiveOfficer，首席執(zhí)行官)的合作伙伴，參與制定公司戰(zhàn)略和公司運營的整個過程。在國內(nèi)，隨著經(jīng)濟全球化的加強，企業(yè)面臨愈來愈激烈的競爭�；谟媱澖�(jīng)濟的總會計師制度和基于工業(yè)時代的財務(wù)總監(jiān)制度必將被基于信息時代的CFO制度所取代。相比西方發(fā)達國家，CFO在中國尚屬一個新鮮的、亟需建設(shè)的職位，而現(xiàn)階段國內(nèi)對于CFO的能力要求與職責(zé)定位方面的分析研究很少，這就使得無論是CFO自身還是其他相關(guān)群體對CFO的認(rèn)識會存在相當(dāng)大的模糊性，在很大程度上會阻礙CFO在企業(yè)中發(fā)揮作用。所以，結(jié)合中國現(xiàn)在的宏微觀經(jīng)濟形勢和財經(jīng)政策，確立一個符合中國實際的CFO能力要求與職責(zé)定位，一方面能夠充分發(fā)揮CFO在企業(yè)運營中的核心作用，促使企業(yè)和國民經(jīng)濟的發(fā)展，另一方面以期為財政部構(gòu)建我國企業(yè)首席財務(wù)官制度提供決策參考，力爭理論和實踐價值相結(jié)合。 本文以問卷調(diào)查結(jié)果為基礎(chǔ)，結(jié)合實地訪談回饋的意見，旨在明確中國CFO的能力要求和職責(zé)定位。本文的主要研究內(nèi)容和成果包括：簡要介紹了國外發(fā)達國家——美國、日本、德國的CFO制度發(fā)展和職責(zé)定位差異；探討CFO應(yīng)該具備的綜合能力、專業(yè)知識和任職條件等能力要求；分析CFO在公司治理中的地位、發(fā)揮作用的領(lǐng)域、與董事會、CEO、股東的關(guān)系；多角度、全面地將總會計師、財務(wù)總監(jiān)和CFO進行了比較；提出CFO的職責(zé)定位應(yīng)該是傳統(tǒng)職責(zé)和新型職責(zé)（信息的管理職責(zé)、戰(zhàn)略決策的管理職責(zé)、業(yè)績的管理職責(zé)、資源的管理職責(zé)和生產(chǎn)經(jīng)營流程的管理職責(zé)）的統(tǒng)一；結(jié)合問卷調(diào)查的結(jié)論提出了明確中國CFO能力要求和職責(zé)定位的途徑。在研究過程中，首先對國內(nèi)外有關(guān)CFO能力和職責(zé)方面的文獻進行了梳理和回顧；接著對發(fā)達國家CFO制度的產(chǎn)生和發(fā)展進行了簡單的論述；第三，通過對問卷調(diào)查的數(shù)據(jù)統(tǒng)計分析并結(jié)合實地訪談反饋回的意見，對中國企業(yè)現(xiàn)行財務(wù)組織結(jié)構(gòu)和功能、CFO能力要求、CFO在公司治理中的地位和CFO的職責(zé)四方面進行了分析。最后，得出研究結(jié)論、政策建議和并提出研究局限性。
[Abstract]:The role of CFO (Chief Financial Officer, chief financial officer in the early 1970s was first found in a handful of multinationals in the United States. At present, in developed countries, CFOs should become CEO (Chief ExecutiveOfficer, chief executive partners and participate in the whole process of formulating company strategy and operating the company. At home, with the strengthening of economic globalization, enterprises are facing more and more fierce competition. The chief accountant system based on the planned economy and the chief financial director system based on the industrial era will be replaced by the CFO system based on the information age. Compared with the western developed countries, CFO is still a new and urgent position in China. However, at present, there is little analysis and research on the capability requirement and duty orientation of CFO in China. This makes the understanding of CFO itself and other related groups to be rather vague, and to a large extent will hinder the role of CFO in enterprises. Therefore, in the light of China's present macro and micro economic situation and financial and economic policies, it is necessary to establish a CFO capability requirement and responsibility position in line with China's actual situation. On the one hand, it can give full play to the central role of CFO in the operation of enterprises. To promote the development of enterprises and national economy, on the other hand, in order to provide a decision reference for the Ministry of Finance to construct the system of chief financial officer of enterprises in China, and strive to combine the theory with the practical value. Based on the results of the questionnaire and the feedback from field interviews, this paper aims to clarify the competence requirements and responsibilities of CFO in China. The main research contents and achievements of this paper are as follows: a brief introduction to the development and responsibilities of CFO system in developed countries, the United States, Japan and Germany, and a discussion of the comprehensive capability that CFO should possess. This paper analyzes the position of CFO in corporate governance, the areas in which it plays its role, and the relationship between CFO and the board of directors and shareholders, and makes a comprehensive comparison between the chief accountant, the chief financial officer and CFO. It is pointed out that the duty orientation of CFO should be the unity of traditional and new responsibilities (information management responsibility, strategic decision management responsibility, performance management responsibility, resource management responsibility and production and business process management responsibility). Based on the conclusion of the questionnaire, this paper puts forward the ways to clarify the capability requirements and responsibilities of CFO in China. In the course of the research, firstly, the literature about CFO competence and responsibility is reviewed and reviewed; then, the emergence and development of CFO system in developed countries are briefly discussed. Third, Based on the statistical analysis of the questionnaire data and the feedback opinions from the field interviews, this paper analyzes the current financial organization structure and function of Chinese enterprises and the status of CFO in corporate governance and the responsibilities of CFO. Finally, the conclusion of the study, policy recommendations and research limitations are proposed.
【學(xué)位授予單位】：首都經(jīng)濟貿(mào)易大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：F233
本文編號：2206597
[Abstract]:The role of CFO (Chief Financial Officer, chief financial officer in the early 1970s was first found in a handful of multinationals in the United States. At present, in developed countries, CFOs should become CEO (Chief ExecutiveOfficer, chief executive partners and participate in the whole process of formulating company strategy and operating the company. At home, with the strengthening of economic globalization, enterprises are facing more and more fierce competition. The chief accountant system based on the planned economy and the chief financial director system based on the industrial era will be replaced by the CFO system based on the information age. Compared with the western developed countries, CFO is still a new and urgent position in China. However, at present, there is little analysis and research on the capability requirement and duty orientation of CFO in China. This makes the understanding of CFO itself and other related groups to be rather vague, and to a large extent will hinder the role of CFO in enterprises. Therefore, in the light of China's present macro and micro economic situation and financial and economic policies, it is necessary to establish a CFO capability requirement and responsibility position in line with China's actual situation. On the one hand, it can give full play to the central role of CFO in the operation of enterprises. To promote the development of enterprises and national economy, on the other hand, in order to provide a decision reference for the Ministry of Finance to construct the system of chief financial officer of enterprises in China, and strive to combine the theory with the practical value. Based on the results of the questionnaire and the feedback from field interviews, this paper aims to clarify the competence requirements and responsibilities of CFO in China. The main research contents and achievements of this paper are as follows: a brief introduction to the development and responsibilities of CFO system in developed countries, the United States, Japan and Germany, and a discussion of the comprehensive capability that CFO should possess. This paper analyzes the position of CFO in corporate governance, the areas in which it plays its role, and the relationship between CFO and the board of directors and shareholders, and makes a comprehensive comparison between the chief accountant, the chief financial officer and CFO. It is pointed out that the duty orientation of CFO should be the unity of traditional and new responsibilities (information management responsibility, strategic decision management responsibility, performance management responsibility, resource management responsibility and production and business process management responsibility). Based on the conclusion of the questionnaire, this paper puts forward the ways to clarify the capability requirements and responsibilities of CFO in China. In the course of the research, firstly, the literature about CFO competence and responsibility is reviewed and reviewed; then, the emergence and development of CFO system in developed countries are briefly discussed. Third, Based on the statistical analysis of the questionnaire data and the feedback opinions from the field interviews, this paper analyzes the current financial organization structure and function of Chinese enterprises and the status of CFO in corporate governance and the responsibilities of CFO. Finally, the conclusion of the study, policy recommendations and research limitations are proposed.
【學(xué)位授予單位】：首都經(jīng)濟貿(mào)易大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：F233
【參考文獻】
相關(guān)期刊論文 前10條
1 朱慧;;CFO角色定位淺析[J];財會通訊;2010年31期
2 鄧傳洲;吳建友;;CEO眼中的CFO——對33位CEO的實地調(diào)研[J];財務(wù)與會計;2003年08期
3 王滿;從現(xiàn)代產(chǎn)權(quán)制度看國有企業(yè)財務(wù)總監(jiān)制[J];東北財經(jīng)大學(xué)學(xué)報;2002年01期
4 杜勝利,趙柳婷;中國上市公司CFO制度影響因素的實證分析[J];中國工業(yè)經(jīng)濟;2005年05期
5 馬國清;;CFO職責(zé)和素質(zhì)的探討[J];中國管理信息化;2008年06期
6 郭仕明;;我國公司CFO的職責(zé)定位思考[J];財務(wù)與會計(理財版);2012年04期
7 岳鳳霞;王耀忠;;國際金融危機影響下我國CFO職能轉(zhuǎn)變研究[J];河北科技大學(xué)學(xué)報(社會科學(xué)版);2010年01期
8 楊曉華;;中外首席財務(wù)官(CFO)職能定位發(fā)展綜述[J];華東經(jīng)濟管理;2007年05期
9 王恒林;;現(xiàn)代企業(yè)制度下CFO的角色轉(zhuǎn)變[J];建筑;2010年22期
10 莫甲;;關(guān)于當(dāng)代CFO的職責(zé)和角色的思考[J];金融經(jīng)濟;2008年02期
，本文編號：2206597
本文鏈接：http://sikaile.net/jingjilunwen/kuaiji/2206597.html
最近更新
教材專著
