【摘要】：CFO(Chief Financial Officer，首席財務(wù)官)制度起源于美國，伴隨著公司治理和管理體制的發(fā)展而創(chuàng)新出來的產(chǎn)物。CFO這一職位的設(shè)置最初是為了解決委托代理問題，對CEO（首席執(zhí)行官）進行有效地監(jiān)督和控制，以降低代理成本。然而隨著全球經(jīng)濟一體化的推動及信息科技的快速發(fā)展，首席財務(wù)官的戰(zhàn)略支持職能受到越來越多的重視和關(guān)注。在以美、英、日、德為代表的發(fā)達國家，CFO的職能已經(jīng)實現(xiàn)其戰(zhàn)略型角色的轉(zhuǎn)變。目前CFO不僅是法人管家，肩負著會計系統(tǒng)的正常運轉(zhuǎn)，而且也是CEO的戰(zhàn)略伙伴，，參與公司的戰(zhàn)略規(guī)劃和實施，為公司的價值創(chuàng)造增磚添瓦。 CFO制度是現(xiàn)代公司治理結(jié)構(gòu)中必不可少的一部分。目前，我國與CFO相關(guān)的研究主要體現(xiàn)在CFO的職責范圍與角色定位、當代CFO應(yīng)具備的主要能力以及CFO變更產(chǎn)生的影響等方面，而對于CFO特征與公司業(yè)績兩者之間的關(guān)系則鮮少有人進行研究。 本文采用規(guī)范和實證相結(jié)合的方法，并借鑒高階管理理論、激勵理論等理論的核心思想以及國外有關(guān)高管特征的研究結(jié)論對我國上市公司CFO的年齡、性別、學歷、職稱、任期、兼職、薪酬水平、持股以及CFO在高管中的排位和是否進入董事會十個變量與公司業(yè)績之間的相關(guān)性進行實證研究。研究發(fā)現(xiàn)：CFO的學歷、任期、薪酬和持股均對公司的業(yè)績有顯著性的影響。而CFO的年齡、性別、排位和是否進入董事會等特征則沒有發(fā)現(xiàn)對公司的業(yè)績有顯著地相關(guān)性。根據(jù)研究結(jié)果和我國上市公司總會計師制度和財務(wù)總監(jiān)制度的發(fā)展現(xiàn)狀，本文對我國上市公司CFO制度建設(shè)和CFO選拔機制提供建議和參考。 本文認為，通過健全CFO制度的建設(shè)，提高CFO的地位，完善CFO的選拔機制、建立有效的以業(yè)績?yōu)榛A(chǔ)的薪酬和股權(quán)激勵機制，能有效促進CFO發(fā)揮其戰(zhàn)略支持作用，從而有助于提高公司的業(yè)績。
[Abstract]:The CFO (Chief Financial Officer, CFO) system originated in the United States and was created with the development of corporate governance and management system. The position of CFO was originally created to solve the principal-agent problem. Monitor and control CEO (CEO) effectively to reduce agency costs. However, with the promotion of global economic integration and the rapid development of information technology, the CFO's strategic support function has received more and more attention. In developed countries represented by the United States, Britain, Japan and Germany, the functions of CFO have been transformed into strategic roles. At present, CFO is not only a corporate housekeeper, shouldering the normal operation of accounting system, but also a strategic partner of CEO to participate in the strategic planning and implementation of the company. CFO system is an indispensable part of modern corporate governance structure. At present, the research related to CFO in our country is mainly reflected in the scope of responsibility and role orientation of CFO, the main ability that contemporary CFO should possess and the influence of CFO change, etc. However, there are few studies on the relationship between CFO characteristics and corporate performance. This paper adopts the method of combining norms and empirical evidence, and draws lessons from the core ideas of higher-order management theory, incentive theory and foreign research conclusions on the age, sex, academic background, title, tenure of CFO of listed companies in China. The correlation between part-time, salary level, shareholding, ranking of CFO among senior executives and whether or not to join the board of directors and the relationship between the ten variables and the performance of the company were studied empirically. The study found that CFO's education, tenure, compensation and shareholding have significant effects on the company's performance. However, the age, gender, ranking and board membership of CFO were not significantly correlated with the company's performance. According to the research results and the development of the chief accountant system and the chief financial director system of the listed companies in China, this paper provides suggestions and references for the construction of the CFO system and the selection mechanism of the CFO system for the listed companies in China. This paper holds that, by improving the construction of CFO system, improving the status of CFO, perfecting the selection mechanism of CFO, and establishing an effective performance-based compensation and equity incentive mechanism, it can effectively promote CFO to play its strategic supporting role. This helps to improve the company's performance.
【學位授予單位】：首都經(jīng)濟貿(mào)易大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F233;F275

【引證文獻】

相關(guān)碩士學位論文 前2條

1 彭時;我國上市公司CFO特征對內(nèi)部控制質(zhì)量影響的實證研究[D];哈爾濱工業(yè)大學;2015年

2 李賀;CFO財務(wù)技能評價體系研究[D];大連海事大學;2015年

本文編號：2277463