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首席财务官正在使公司财务管理的传统地位发生革命性的变化:他们参与公司经营的全过程,并以一种真正的伙伴关系与首席执行官一起进行决策。首席财务官制度是现代企业制度的重要组成部分并保证现代企业制度的执行效果。清华大学会计研究所副所长杜胜利博士有着深厚的企业界、政界职业背景和丰富的首席财务官执业经历,在下文中,他深入探寻了现代企业治理对首席财务官的要求、首席财务官的责任及相应的角色定位
CFOs are revolutionizing the traditional financial management of the company: they participate in the company’s entire business and make decisions in real partnership with the CEO. The CFO system is an important part of the modern enterprise system and guarantees the implementation of the modern enterprise system. Dr. Du Shengli, Deputy Director of Institute of Accounting, Tsinghua University, has a profound business and political career background and a wealth of CFO experience. In the following paragraphs, he inquires into the requirements of modern corporate governance for the CFO. The CFO Responsibility and the corresponding role of positioning