中国CFO的职责定位与能力要求研究

发布时间：2018-08-27 07:49

【摘要】：二十世纪七十年代初，CFO(Chief Financial Officer，首席财务官)这一职位最早出现在美国的少数跨国公司中。目前，在发达国家，CFO应经成为CEO(Chief ExecutiveOfficer，首席执行官)的合作伙伴，参与制定公司战略和公司运营的整个过程。在国内，随着经济全球化的加强，企业面临愈来愈激烈的竞争。基于计划经济的总会计师制度和基于工业时代的财务总监制度必将被基于信息时代的CFO制度所取代。相比西方发达国家，CFO在中国尚属一个新鲜的、亟需建设的职位，而现阶段国内对于CFO的能力要求与职责定位方面的分析研究很少，这就使得无论是CFO自身还是其他相关群体对CFO的认识会存在相当大的模糊性，在很大程度上会阻碍CFO在企业中发挥作用。所以，结合中国现在的宏微观经济形势和财经政策，确立一个符合中国实际的CFO能力要求与职责定位，一方面能够充分发挥CFO在企业运营中的核心作用，促使企业和国民经济的发展，另一方面以期为财政部构建我国企业首席财务官制度提供决策参考，力争理论和实践价值相结合。本文以问卷调查结果为基础，结合实地访谈回馈的意见，旨在明确中国CFO的能力要求和职责定位。本文的主要研究内容和成果包括：简要介绍了国外发达国家——美国、日本、德国的CFO制度发展和职责定位差异；探讨CFO应该具备的综合能力、专业知识和任职条件等能力要求；分析CFO在公司治理中的地位、发挥作用的领域、与董事会、CEO、股东的关系；多角度、全面地将总会计师、财务总监和CFO进行了比较；提出CFO的职责定位应该是传统职责和新型职责（信息的管理职责、战略决策的管理职责、业绩的管理职责、资源的管理职责和生产经营流程的管理职责）的统一；结合问卷调查的结论提出了明确中国CFO能力要求和职责定位的途径。在研究过程中，首先对国内外有关CFO能力和职责方面的文献进行了梳理和回顾；接着对发达国家CFO制度的产生和发展进行了简单的论述；第三，通过对问卷调查的数据统计分析并结合实地访谈反馈回的意见，对中国企业现行财务组织结构和功能、CFO能力要求、CFO在公司治理中的地位和CFO的职责四方面进行了分析。最后，得出研究结论、政策建议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.
【学位授予单位】：首都经济贸易大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F233

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