地位尴尬 中国cfo转型之路需利益推动（Status embarrassment, Chinas CFO transformation needs to promote the road of interest）.doc

地位尴尬 中国cfo转型之路需利益推动（Status embarrassment, Chinas CFO transformation needs to promote the road of interest） CFO (chief financial officer) is a concept borrowed, but in Chinese, without unified responsibility connotation, CFO is a controversial role, or even call are difficult to unify, the majority of state-owned enterprises known as chief accountant, and some said the chief financial officer. In private enterprises and listed companies, mostly referred to as the chief financial officer. But in any case, its status is far lower than that of its foreign counterparts. If by Western standards, there is no real CFO in china. In the western developed countries, CFO is the same important role as CEO, and it has the power to influence the development direction of the company. CFO may represent the investor in the management and control of external capital, and is accountable to the board and the shareholders, whose work space is not subject to CEO control. After WorldCom and Enron scandal, the United States further strengthened the status of CFO. In President Bush signed the release of the Sarbanes Oxley (Sarbanes-Oxley Act) Bill, the CFO and CEO have the same important legal status, which is clear in the form of law. The embarrassment of Chinese CFO In a general accountant industry conference, the senior accountant who Chen Jianshen China chief accountant position is summed up in four points: one is no, the State Council has promulgated the total accountant regulations in 1990, the state-owned enterprise accountants General requirements for this position, many enterprises do not comply; two is not in place that is, although many companies set the position, but the low status, can not enter the decision-making; three is misplaced , many enterprises in the accountant general manager in the execution layer; the four is the bottom row , many enterprises to the chief accountant on the general manager, responsible for the general manager, so only is the only general manager from