摘要
CFO在公司治理中,占有一个非常特殊、无以取代的地位,在设计和实施企业战略方面发挥着十分重要的作用。文章分析了基于公司治理的CFO多重制衡关系,构建了职业CFO的能力框架与工作视点。文章认为,职业化是实现CFO社会功能的必备条件。
CFO plays an important and irreplaceable role in corporate governance, especially in business strategic plan and implementation. This thesis tries to analyze the multiple checks and balance parts CFO plays in corporate governance in order to build up the framework of work competence of this position as well as job orientation. In this thesis, it is believed that professionalism of CFO is a must to realize the social function of this position.
出处
《南京财经大学学报》
2007年第5期48-50,共3页
Journal of Nanjing University of Finance and Economics
关键词
公司治理
职业CFO
能力框架
工作视点
corporate governance
professional CFO
competence framework
job orientation
