(转）看CEO眼中的CFO
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-ALIGN: center" align=center><B style="mso-bidi-font-weight: normal"><SPAN style="FONT-SIZE: 15pt; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">看</SPAN></B><B style="mso-bidi-font-weight: normal"><SPAN lang=EN-US style="FONT-SIZE: 15pt"><FONT face="Times New Roman">CEO</FONT></SPAN></B><B style="mso-bidi-font-weight: normal"><SPAN style="FONT-SIZE: 15pt; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">眼中的</SPAN></B><B style="mso-bidi-font-weight: normal"><SPAN lang=EN-US style="FONT-SIZE: 15pt"><FONT face="Times New Roman">CFO</FONT></SPAN></B><B style="mso-bidi-font-weight: normal"><SPAN style="FONT-SIZE: 15pt; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">角色</SPAN></B><B style="mso-bidi-font-weight: normal"><SPAN lang=EN-US style="FONT-SIZE: 15pt"><?xml:namespace prefix = o ns = "urn:schemas-microsoft-com:office:office" /><o:p></o:p></SPAN></B></P><P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 26.25pt; mso-char-indent-count: 2.5"><SPAN style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">●在</SPAN><SPAN lang=EN-US><FONT face="Times New Roman">CEO</FONT></SPAN><SPAN style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">眼中，</SPAN><SPAN lang=EN-US><FONT face="Times New Roman">CFO</FONT></SPAN><SPAN style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">仍然以传统会计核算和财务管理角色为主</SPAN></P>
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<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt"><SPAN style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"> ●但</SPAN><SPAN lang=EN-US><FONT face="Times New Roman">CFO</FONT></SPAN><SPAN style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">参与管理的管理者角色不容忽视</SPAN></P>
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<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt"><SPAN style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"> ●</SPAN><SPAN lang=EN-US><FONT face="Times New Roman">CEO</FONT></SPAN><SPAN style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">和</SPAN><SPAN lang=EN-US><FONT face="Times New Roman">CFO</FONT></SPAN><SPAN style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">之间的关系：上下级关系、伙伴关系和上下级</SPAN><SPAN lang=EN-US><FONT face="Times New Roman">+</FONT></SPAN><SPAN style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">伙伴关系</SPAN></P>
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<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt"><SPAN style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"> 上海国家会计学院通过对部分上市公司</SPAN><SPAN lang=EN-US><FONT face="Times New Roman">CEO</FONT></SPAN><SPAN style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">的访谈，试图描述出一个完整的</SPAN><SPAN lang=EN-US><FONT face="Times New Roman">CEO</FONT></SPAN><SPAN style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">眼中的</SPAN><SPAN lang=EN-US><FONT face="Times New Roman">CFO</FONT></SPAN><SPAN style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">形象，包括</SPAN><SPAN lang=EN-US><FONT face="Times New Roman">CEO</FONT></SPAN><SPAN style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">眼中</SPAN><SPAN lang=EN-US><FONT face="Times New Roman">CFO</FONT></SPAN><SPAN style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">在公司经营中所扮演的角色、</SPAN><SPAN lang=EN-US><FONT face="Times New Roman">CFO</FONT></SPAN><SPAN style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">与</SPAN><SPAN lang=EN-US><FONT face="Times New Roman">CEO</FONT></SPAN><SPAN style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">的关系、在</SPAN><SPAN lang=EN-US><FONT face="Times New Roman">CEO</FONT></SPAN><SPAN style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">眼中</SPAN><SPAN lang=EN-US><FONT face="Times New Roman">CFO</FONT></SPAN><SPAN style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">的职能、在</SPAN><SPAN lang=EN-US><FONT face="Times New Roman">CEO</FONT></SPAN><SPAN style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">眼中</SPAN><SPAN lang=EN-US><FONT face="Times New Roman">CFO</FONT></SPAN><SPAN style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">应该具备的能力。通过以上四点分析，本文概括了在</SPAN><SPAN lang=EN-US><FONT face="Times New Roman">CEO</FONT></SPAN><SPAN style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">眼中一名合格的</SPAN><SPAN lang=EN-US><FONT face="Times New Roman">CFO</FONT></SPAN><SPAN style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">应该发挥的作用和应该具备的能力。</SPAN></P>
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<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt"><SPAN style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"> </SPAN><SPAN lang=EN-US><FONT face="Times New Roman">CFO</FONT></SPAN><SPAN style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">的角色</SPAN></P>
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<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt"><SPAN style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"> 从对</SPAN><SPAN lang=EN-US><FONT face="Times New Roman">26</FONT></SPAN><SPAN style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">家公司的</SPAN><SPAN lang=EN-US><FONT face="Times New Roman">CEO</FONT></SPAN><SPAN style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">的访谈结果整体来看，</SPAN><SPAN lang=EN-US><FONT face="Times New Roman">CEO</FONT></SPAN><SPAN style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">认为</SPAN><SPAN lang=EN-US><FONT face="Times New Roman">CFO</FONT></SPAN><SPAN style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">在公司经营中担任的角色主要有：</SPAN><SPAN lang=EN-US><FONT face="Times New Roman">(1)</FONT></SPAN><SPAN style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">传统会计角色：核算、提供信息</SPAN><SPAN lang=EN-US><FONT face="Times New Roman">;(2)</FONT></SPAN><SPAN style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">财务管理角色：预算、融资、财务可行性分析等</SPAN><SPAN lang=EN-US><FONT face="Times New Roman">;(3)</FONT></SPAN><SPAN style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">管理者角色：参与战略、计划制定，参与决策，拓展财务管理功能，如进入金融领域。总体上的分类统计如表</SPAN><SPAN lang=EN-US><FONT face="Times New Roman">1</FONT></SPAN><SPAN style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">所示。</SPAN></P>
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<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt"><SPAN style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"> 上述统计结果说明：在</SPAN><SPAN lang=EN-US><FONT face="Times New Roman">CEO</FONT></SPAN><SPAN style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">眼中，</SPAN><SPAN lang=EN-US><FONT face="Times New Roman">CFO</FONT></SPAN><SPAN style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">的角色仍然以传统会计核算和财务管理角色为主，但参与管理的管理者角色不容忽视，也有一些公司正在向这个目标努力，逐步会成为主流。</SPAN></P>
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<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt"><SPAN style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"> </SPAN><SPAN lang=EN-US><FONT face="Times New Roman">1</FONT></SPAN><SPAN style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">、</SPAN><SPAN lang=EN-US><FONT face="Times New Roman">CFO</FONT></SPAN><SPAN style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">角色在行业之间的差别</SPAN></P>
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<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt"><SPAN style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"> 这</SPAN><SPAN lang=EN-US><FONT face="Times New Roman">26</FONT></SPAN><SPAN style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">家上市公司，涉及到很多行业，为了便于比较分析，将所涉及到的行业分为以下</SPAN><SPAN lang=EN-US><FONT face="Times New Roman">5</FONT></SPAN><SPAN style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">类，各类包含具体行业和公司家数如表</SPAN><SPAN lang=EN-US><FONT face="Times New Roman">2</FONT></SPAN><SPAN style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">所示。</SPAN></P>
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<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt"><SPAN style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"> 在</SPAN><SPAN lang=EN-US><FONT face="Times New Roman">4</FONT></SPAN><SPAN style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">家</SPAN><SPAN lang=EN-US><FONT face="Times New Roman">A</FONT></SPAN><SPAN style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">类公司中，</SPAN><SPAN lang=EN-US><FONT face="Times New Roman">2</FONT></SPAN><SPAN style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">家公司的</SPAN><SPAN lang=EN-US><FONT face="Times New Roman">CFO</FONT></SPAN><SPAN style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">扮演着传统角色：核算、提供信息，</SPAN><SPAN lang=EN-US><FONT face="Times New Roman">2</FONT></SPAN><SPAN style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">家公司的</SPAN><SPAN lang=EN-US><FONT face="Times New Roman">CFO</FONT></SPAN><SPAN style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">正处于由传统向现代角色过渡的过程中：由记账者到参与决策的管理者转变。</SPAN><SPAN lang=EN-US><FONT face="Times New Roman">B</FONT></SPAN><SPAN style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">类公司大多处于企业发展的非稳定阶段，</SPAN><SPAN lang=EN-US><FONT face="Times New Roman">CFO</FONT></SPAN><SPAN style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">在企业经营发展的变革阶段起着重要作用，广泛地参与到资本运作、员工薪酬计划、战略决策等，充当着企业管理者的角色。在</SPAN><SPAN lang=EN-US><FONT face="Times New Roman">C</FONT></SPAN><SPAN style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">类公司中，</SPAN><SPAN lang=EN-US><FONT face="Times New Roman">CFO</FONT></SPAN><SPAN style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">更多地活跃在重大的投融资项目中，这与公用事业公司本身的行业优势有关，在这些公司中资金流管理比其他公司更加重要。在</SPAN><SPAN lang=EN-US><FONT face="Times New Roman">D</FONT></SPAN><SPAN style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">类公司中，</SPAN><SPAN lang=EN-US><FONT face="Times New Roman">1</FONT></SPAN><SPAN style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">家公司无此项记录，其余</SPAN><SPAN lang=EN-US><FONT face="Times New Roman">6</FONT></SPAN><SPAN style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">家公司明确表示</SPAN><SPAN lang=EN-US><FONT face="Times New Roman">CFO</FONT></SPAN><SPAN style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">对于企业发展经营中的重要地位和角色，在公司长远战略和近期计划中担当重职。在</SPAN><SPAN lang=EN-US><FONT face="Times New Roman">E</FONT></SPAN><SPAN style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">类公司中，</SPAN><SPAN lang=EN-US><FONT face="Times New Roman">CFO</FONT></SPAN><SPAN style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">在公司经营中的角色定位不十分明确，在访谈结果中显示出更多的传统色彩。由此可见，</SPAN><SPAN lang=EN-US><FONT face="Times New Roman">CFO</FONT></SPAN><SPAN style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">在公司经营中的角色在行业之间存在一定的差别，但规律性不强。</SPAN></P>
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<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt"><SPAN style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"> </SPAN><SPAN lang=EN-US><FONT face="Times New Roman">2</FONT></SPAN><SPAN style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">、经营状况对</SPAN><SPAN lang=EN-US><FONT face="Times New Roman">CFO</FONT></SPAN><SPAN style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">角色的影响</SPAN></P>
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<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt"><SPAN style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"> 虽然</SPAN><SPAN lang=EN-US><FONT face="Times New Roman">CEO</FONT></SPAN><SPAN style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">对公司本身经营状况阐述的角度、范围、具体或抽象的程度各不相同，但按照他们的阐述我们仍然可以将公司经营状况划分为两类：稳定型公司</SPAN><SPAN lang=EN-US><FONT face="Times New Roman">(</FONT></SPAN><SPAN style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">公司处于稳定发展阶段，表现为：组织结构稳定，谋求利润和发展</SPAN><SPAN lang=EN-US><FONT face="Times New Roman">)</FONT></SPAN><SPAN style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">和非稳定型公司</SPAN><SPAN lang=EN-US><FONT face="Times New Roman">(</FONT></SPAN><SPAN style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">公司处于自我建设中、转型阶段、结构调整中</SPAN><SPAN lang=EN-US><FONT face="Times New Roman">)</FONT></SPAN><SPAN style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">。非稳定型公司具体涉及下列事项：人事改革、产业结构调整、刚刚复市、产业转型、硬件改造、企业重组、刚刚经历过调整、新项目建设、异地并购、国际化等，共有</SPAN><SPAN lang=EN-US><FONT face="Times New Roman">10</FONT></SPAN><SPAN style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">家公司处于非稳定阶段。其余的公司处于稳定阶段，共有</SPAN><SPAN lang=EN-US><FONT face="Times New Roman">16</FONT></SPAN><SPAN style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">家。针对稳定型公司和非稳定型公司</SPAN><SPAN lang=EN-US><FONT face="Times New Roman">CFO</FONT></SPAN><SPAN style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">的角色的统计如表</SPAN><SPAN lang=EN-US><FONT face="Times New Roman">3</FONT></SPAN><SPAN style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">所示。</SPAN></P>
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<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt"><SPAN style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"> 上述统计结果说明，在非稳定型公司组织中，</SPAN><SPAN lang=EN-US><FONT face="Times New Roman">CFO</FONT></SPAN><SPAN style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">有更多机会参与到管理中去，从而在公司管理中发挥更重要的作用。而在稳定型公司中，</SPAN><SPAN lang=EN-US><FONT face="Times New Roman">CFO</FONT></SPAN><SPAN style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">也面临角色转换过程。</SPAN></P>
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<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt"><SPAN style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"> </SPAN><SPAN lang=EN-US><FONT face="Times New Roman">3</FONT></SPAN><SPAN style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">、</SPAN><SPAN lang=EN-US><FONT face="Times New Roman">CFO</FONT></SPAN><SPAN style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">角色的地区差异我们把这</SPAN><SPAN lang=EN-US><FONT face="Times New Roman">26</FONT></SPAN><SPAN style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">家公司按照所在地区划分为两类：中西部的公司和东南部的公司。在中西部的</SPAN><SPAN lang=EN-US><FONT face="Times New Roman">11</FONT></SPAN><SPAN style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">家公司中，除</SPAN><SPAN lang=EN-US><FONT face="Times New Roman">2</FONT></SPAN><SPAN style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">家无记录，</SPAN><SPAN lang=EN-US><FONT face="Times New Roman">1</FONT></SPAN><SPAN style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">家公司</SPAN><SPAN lang=EN-US><FONT face="Times New Roman">CFO</FONT></SPAN><SPAN style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">角色定位于传统角色，其他</SPAN><SPAN lang=EN-US><FONT face="Times New Roman">8</FONT></SPAN><SPAN style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">家公司均提出了</SPAN><SPAN lang=EN-US><FONT face="Times New Roman">CFO</FONT></SPAN><SPAN style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">从事资金流管理，其中</SPAN><SPAN lang=EN-US><FONT face="Times New Roman">1</FONT></SPAN><SPAN style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">家公司特地提出了国际化。在东南部地区的</SPAN><SPAN lang=EN-US><FONT face="Times New Roman">14</FONT></SPAN><SPAN style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">家公司中，</SPAN><SPAN lang=EN-US><FONT face="Times New Roman">2</FONT></SPAN><SPAN style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">家公司</SPAN><SPAN lang=EN-US><FONT face="Times New Roman">CFO</FONT></SPAN><SPAN style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">定位于传统角色，其他公司不同程度地认识到了财务管理对于公司发展的重要性及</SPAN><SPAN lang=EN-US><FONT face="Times New Roman">CFO</FONT></SPAN><SPAN style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">在公司管理中的地位。由此可以看出，中西部地区和东南部地区</SPAN><SPAN lang=EN-US><FONT face="Times New Roman">CEO</FONT></SPAN><SPAN style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">在对</SPAN><SPAN lang=EN-US><FONT face="Times New Roman">CFO</FONT></SPAN><SPAN style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">的角色的认知方面并无明显差异。</SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt"><SPAN lang=EN-US><o:p><FONT face="Times New Roman"> </FONT></o:p></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt"><SPAN style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"> </SPAN><SPAN lang=EN-US><FONT face="Times New Roman">CEO</FONT></SPAN><SPAN style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">和</SPAN><SPAN lang=EN-US><FONT face="Times New Roman">CFO</FONT></SPAN><SPAN style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">如何相处</SPAN></P>
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<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt"><SPAN style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"> 在</SPAN><SPAN lang=EN-US><FONT face="Times New Roman">CEO</FONT></SPAN><SPAN style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">对</SPAN><SPAN lang=EN-US><FONT face="Times New Roman">CEO</FONT></SPAN><SPAN style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">和</SPAN><SPAN lang=EN-US><FONT face="Times New Roman">CFO</FONT></SPAN><SPAN style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">关系的描述中，涉及到不同用词：上下级、助手、参谋、伙伴等关系。我们按照用词中体现的级别色彩是否突出，将上下级和助手列为一类，将参谋和伙伴归为一类，形成三种</SPAN><SPAN lang=EN-US><FONT face="Times New Roman">CEO</FONT></SPAN><SPAN style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">和</SPAN><SPAN lang=EN-US><FONT face="Times New Roman">CFO</FONT></SPAN><SPAN style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">之间的关系：上下级关系、伙伴关系和上下级</SPAN><SPAN lang=EN-US><FONT face="Times New Roman">+</FONT></SPAN><SPAN style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">伙伴关系。</SPAN></P>
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<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt"><SPAN style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"> 从这</SPAN><SPAN lang=EN-US><FONT face="Times New Roman">26</FONT></SPAN><SPAN style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">家公司总体上来看，</SPAN><SPAN lang=EN-US><FONT face="Times New Roman">CEO</FONT></SPAN><SPAN style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">与</SPAN><SPAN lang=EN-US><FONT face="Times New Roman">CFO</FONT></SPAN><SPAN style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">的关系正处于有传统的上下级关系向合作伙伴关系的过渡阶段，同时也表明了</SPAN><SPAN lang=EN-US><FONT face="Times New Roman">CEO</FONT></SPAN><SPAN style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">们正在逐渐认识到了两者良好关系对于推进工作前进的重要性。统计结果见表</SPAN><SPAN lang=EN-US><FONT face="Times New Roman">4</FONT></SPAN><SPAN style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">所示。</SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt"><SPAN lang=EN-US><o:p><FONT face="Times New Roman"> </FONT></o:p></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt"><SPAN style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"> 经营状况对两者关系的影响</SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt"><SPAN lang=EN-US><o:p><FONT face="Times New Roman"> </FONT></o:p></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt"><SPAN style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"> 我们把</SPAN><SPAN lang=EN-US><FONT face="Times New Roman">26</FONT></SPAN><SPAN style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">家公司按照经营状况划分为稳定型公司和非稳定型公司，再分别统计两类公司的</SPAN><SPAN lang=EN-US><FONT face="Times New Roman">CEO</FONT></SPAN><SPAN style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">和</SPAN><SPAN lang=EN-US><FONT face="Times New Roman">CFO</FONT></SPAN><SPAN style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">的关系，统计结果如表</SPAN><SPAN lang=EN-US><FONT face="Times New Roman">5</FONT></SPAN><SPAN style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">所示。</SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt"><SPAN lang=EN-US><o:p><FONT face="Times New Roman"> </FONT></o:p></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt"><SPAN style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"> 统计结果表明稳定型公司更多地采用了上下级</SPAN><SPAN lang=EN-US><FONT face="Times New Roman">+</FONT></SPAN><SPAN style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">伙伴的关系。而非稳定型公司多采用上下级关系，这说明在组织发生变动的时候，</SPAN><SPAN lang=EN-US><FONT face="Times New Roman">CEO</FONT></SPAN><SPAN style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">希望由一个人把握方向，而</SPAN><SPAN lang=EN-US><FONT face="Times New Roman">CFO</FONT></SPAN><SPAN style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">只能起附属作用。</SPAN></P>
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<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt"><SPAN lang=EN-US><SPAN style="mso-spacerun: yes"><FONT face="Times New Roman"></FONT></SPAN></SPAN> </P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt"><SPAN lang=EN-US><o:p><FONT face="Times New Roman"> </FONT></o:p></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt"><SPAN lang=EN-US><SPAN style="mso-spacerun: yes"><FONT face="Times New Roman"></FONT></SPAN></SPAN> </P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt"><SPAN lang=EN-US><o:p><FONT face="Times New Roman"></FONT></o:p></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt"><SPAN style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">来源</SPAN><SPAN lang=EN-US><FONT face="Times New Roman">:</FONT></SPAN><SPAN style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">国际金融报</SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt"><SPAN style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">作者</SPAN><SPAN lang=EN-US><FONT face="Times New Roman">:</FONT></SPAN><SPAN style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">胡波</SPAN><FONT face="Times New Roman"> </FONT><SPAN style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">赵春光</SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt"><SPAN style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"></SPAN> </P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt"><SPAN style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">转载来源：世界经理人</SPAN></P>
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现在很多财务部参与绩效管理。
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