Game Research on 'Official Position, Prestige and Effect' of CFO

摘要

The position and prestige of Chinese CFO in management team are closely related to corporate performance. As for CFOs, is to have their "position" first and then their "prestige"? Or conversely, it is a major challenge which has troubled theorists. Based on analysis of the function, quality, career planning of the head of financial engineering system operation (CFO), this thesis analyzes the working relationship between CFO and CEO and explains the reasons why CFO cannot be treated equally with other deputy general managers, and points out that the lower position of FOs in China enterprises results in poor reflection of value operation certifies that CFO position is in direct proportion to enterprise performance. It also clearly defines the internal driving force which cannot sure the improvement of Chinese CFO and it believes that CFO shall be the second leader of enterprise and this arrangement can assure CFO to play the leading role in the optimal performance of "people-oriented" and "cost-oriented" strategies, maintaining of cost-leader-ship advantage, and improvement of the core competence of the enterprise.