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大多数欧美大公司内部除CEO外，财务总监(CFO)为最大的实权人物。公司任何重大决策都少不了财务总监的参与。财务总监的重要性也体现在薪金上，据统计资料显示，美国财务总监的平均年薪是25万美元。财务总监位置历来被其他总监所觊觎，然而财务总监永远是一人之下，万人之上。其中奥妙，实在可以为公司上层人物或有志进入大公司领导层的人所借鉴。从职责范围来说，财务总监的工作既有广泛性又具战略性。美国 CFO 杂志的一项调查指出，CFO 不但主管企业
In addition to CEOs, the chief financial officer (CFO) is the largest real power figure in most European and American large companies. Any major decision of the company will not happen without the participation of the chief financial officer. The importance of the chief financial officer is also reflected in the salary. According to statistics, the average annual salary of the chief financial officer of the United States is 250,000 U.S. dollars. The position of the chief financial officer has always been vilified by other directors, but the chief financial officer is always under one person and over ten thousand people. Mystery can really be used for reference by the top people of the company or those who are interested in entering the leadership of large companies. In terms of terms of reference, the work of the chief financial officer is both extensive and strategic. A survey by the US CFO magazine pointed out that the CFO is not only in charge of business