中國(guó)CFO的職責(zé)定位與能力要求研究
發(fā)布時(shí)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(cái)務(wù)官)這一職位最早出現(xiàn)在美國(guó)的少數(shù)跨國(guó)公司中。目前，在發(fā)達(dá)國(guó)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(yùn)營(yíng)的整個(gè)過(guò)程。在國(guó)內(nèi)，隨著經(jīng)濟(jì)全球化的加強(qiáng)，企業(yè)面臨愈來(lái)愈激烈的競(jìng)爭(zhēng)。基于計(jì)劃經(jīng)濟(jì)的總會(huì)計(jì)師制度和基于工業(yè)時(shí)代的財(cái)務(wù)總監(jiān)制度必將被基于信息時(shí)代的CFO制度所取代。相比西方發(fā)達(dá)國(guó)家，CFO在中國(guó)尚屬一個(gè)新鮮的、亟需建設(shè)的職位，而現(xiàn)階段國(guó)內(nèi)對(duì)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(wú)論是CFO自身還是其他相關(guān)群體對(duì)CFO的認(rèn)識(shí)會(huì)存在相當(dāng)大的模糊性，在很大程度上會(huì)阻礙CFO在企業(yè)中發(fā)揮作用。所以，結(jié)合中國(guó)現(xiàn)在的宏微觀經(jīng)濟(jì)形勢(shì)和財(cái)經(jīng)政策，確立一個(gè)符合中國(guó)實(shí)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(yùn)營(yíng)中的核心作用，促使企業(yè)和國(guó)民經(jīng)濟(jì)的發(fā)展，另一方面以期為財(cái)政部構(gòu)建我國(guó)企業(yè)首席財(cái)務(wù)官制度提供決策參考，力爭(zhēng)理論和實(shí)踐價(jià)值相結(jié)合。 本文以問(wèn)卷調(diào)查結(jié)果為基礎(chǔ)，結(jié)合實(shí)地訪(fǎng)談回饋的意見(jiàn)，旨在明確中國(guó)CFO的能力要求和職責(zé)定位。本文的主要研究?jī)?nèi)容和成果包括：簡(jiǎn)要介紹了國(guó)外發(fā)達(dá)國(guó)家——美國(guó)、日本、德國(guó)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(zhuān)業(yè)知識(shí)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(huì)、CEO、股東的關(guān)系；多角度、全面地將總會(huì)計(jì)師、財(cái)務(wù)總監(jiān)和CFO進(jìn)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(jī)的管理職責(zé)、資源的管理職責(zé)和生產(chǎn)經(jīng)營(yíng)流程的管理職責(zé)）的統(tǒng)一；結(jié)合問(wèn)卷調(diào)查的結(jié)論提出了明確中國(guó)CFO能力要求和職責(zé)定位的途徑。在研究過(guò)程中，首先對(duì)國(guó)內(nèi)外有關(guān)CFO能力和職責(zé)方面的文獻(xiàn)進(jìn)行了梳理和回顧；接著對(duì)發(fā)達(dá)國(guó)家CFO制度的產(chǎn)生和發(fā)展進(jìn)行了簡(jiǎn)單的論述；第三，通過(guò)對(duì)問(wèn)卷調(diào)查的數(shù)據(jù)統(tǒng)計(jì)分析并結(jié)合實(shí)地訪(fǎng)談反饋回的意見(jiàn)，對(duì)中國(guó)企業(yè)現(xiàn)行財(cái)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(jìn)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(jì)貿(mào)易大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類(lèi)號(hào)】：F233
本文編號(hào)：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(jì)貿(mào)易大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類(lèi)號(hào)】：F233
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