CFO全球職責(zé)擴(kuò)張教學(xué)資料

1、Good is good, but better carries it.精益求精，善益求善。CFO全球職責(zé)擴(kuò)張-CFO全球職責(zé)擴(kuò)張DestinationCFO來源：HYPERLINK/t_blankHYPERLINK/t_blank天和網(wǎng)核心提示：通過安永的三個(gè)調(diào)查，我們發(fā)現(xiàn)CFO的職責(zé)普遍擴(kuò)大，并向戰(zhàn)略型發(fā)展，多數(shù)CFO對(duì)自己的工作非常滿意。AseriesofthreemajorstudiesaboutwhatmakesaCFOhaveconcludedthattodaysvolatileeconomicclimatehascreatedunprecedenteddemandfortheCF

2、Osuniqueperspectiveandskills.CFOsarealsoembracinganincreasinglystrategicremitandseetheircareerchoiceasonetobecelebrated.為了發(fā)現(xiàn)成就CFO的主要因素，進(jìn)行了三項(xiàng)主要研究，發(fā)現(xiàn)當(dāng)今動(dòng)蕩的經(jīng)濟(jì)環(huán)境要求CFO具有獨(dú)特的視角和技能，這是前所未有的。CFO的戰(zhàn)略性職責(zé)增加，他們也越來越為自己從事這個(gè)職業(yè)而感到慶幸。ThethreestudiesarepartofErnst&Youngs“TheDNAoftheCFO”series,andcapturetheinsightsofnearl

3、y1,000CFOsaroundtheworldontheskillsandexperiencestheyrequiretomeetthechallengesoftodayscomplexenvironment.這三個(gè)調(diào)查是安永“首席財(cái)務(wù)官DNA檢測”系列的一部分，其中近1000名CFO就為應(yīng)對(duì)現(xiàn)今復(fù)雜環(huán)境挑戰(zhàn)，CFO所應(yīng)該具備的技能和經(jīng)驗(yàn)這一問題進(jìn)行回答。Abroadeningremit日益擴(kuò)大的職責(zé)Thefirststudy,releasedin2010,focusesonchieffinancialofficersinEurope,theMiddleEast,IndiaandAfrica

4、(EMEIA);thetwosubsequentstudies,releasedinJuly2012,focusonCFOsinNorthandSouthAmericaandAsia-Pacific.第一項(xiàng)研究發(fā)表于2010年，主要關(guān)注歐洲、中東、印度和非洲(EMEIA)的CFO。兩個(gè)后續(xù)研究發(fā)布于2012年7月，涉及到北美、南美、亞太地區(qū)的CFO。OneconsistentthemeacrossallthreestudiesisbroadeningoftheCFOsrolebeyondpurefinance.Increasingly,chieffinancialofficersaroundt

5、heworldalsoneedtounderstandthecommercialsideofthebusiness,helpplaninvestmentsforgrowth,includingintonewmarkets,andsupportkeyinitiativesfromtheCEOandtheboardfrombusinesstransformationinitiativestocorporatestrategyandbeyond.Moreover,theyshareresponsibilityforcommunicatingcomplexinformationtoexternalst

6、akeholdersaskillthat,mostagree,requiresfocusandpersonaldevelopment.在三項(xiàng)研究中，都有一個(gè)共同的主題：CFO職責(zé)日益擴(kuò)大，已超出純粹財(cái)務(wù)工作。越來越多的，世界各地的首席財(cái)務(wù)官也需要理解商業(yè)業(yè)務(wù)，為實(shí)現(xiàn)企業(yè)增長制定投資計(jì)劃，以及進(jìn)入新市場，給CEO和董事會(huì)的關(guān)鍵項(xiàng)目作支持，包括公司業(yè)務(wù)轉(zhuǎn)型計(jì)劃甚至公司戰(zhàn)略或者更多。此外，他們還負(fù)責(zé)和外部利益相關(guān)者溝通復(fù)雜信息，大多數(shù)人都認(rèn)為這項(xiàng)技能需要專注力和個(gè)人發(fā)展。CFOsinallregionssubstantiallyagreethatsixprincipal,interdependent

7、activitiesdescribetheirrole:各地區(qū)CFO都大體同意這個(gè)說法：他們的職業(yè)主要由6種相互依賴的活動(dòng)組成。1)Ensuringbusinessdecisionsaregroundedinsolidfinancialcriteria2)ProvidinginsightandanalysistosupporttheCEOandotherseniormanagers3)Leadingkeyinitiativesinfinancethatsupportoverallstrategicgoalsofthecompany4)Funding,enablingandexecutingth

8、estrategysetbytheCEOandboard5)Developinganddefiningtheoverallstrategyfortheorganisation6)Representingtheorganisationsprogressonstrategicgoalstoexternalstakeholders確保金融決策是建立在堅(jiān)實(shí)的金融標(biāo)準(zhǔn)基礎(chǔ)之上。協(xié)助CEO和其他高管，提供分析見解。主導(dǎo)公司關(guān)鍵財(cái)務(wù)舉措，支持公司整體戰(zhàn)略發(fā)展目標(biāo)。支持、執(zhí)行CEO和董事會(huì)制定的戰(zhàn)略并為其提供資金支持。公司總體戰(zhàn)略目標(biāo)的開發(fā)和制定向外部利益相關(guān)者展示公司戰(zhàn)略目標(biāo)進(jìn)程。Ourresearchsu

9、ggeststhatCFOsareincreasinglyinvolvedinsupporting,enablingandevensettingcorporatestrategy.Theyplayaleadingroleinleadingcorporatefunctionsfrominvestorrelationstocorporaterealestateanddrivingenterpriseinitiative,includingmaterialinvestmentsininternationalmarkets.我們的研究表明，CFO正逐步參與公司戰(zhàn)略的支持、促進(jìn)甚至是制定等工作。在公司職

10、能上他們發(fā)揮了主要作用，從投資關(guān)系到公司地產(chǎn)，推動(dòng)企業(yè)創(chuàng)新，包括國際市場的材料投資。Balancingfinancewithstrategy財(cái)務(wù)與戰(zhàn)略平衡Withthisexpandedmandatehascomegreaterrespect:globalgroupCFOsreportthattheyarehighlyvaluedfortheircontributionandexpect,inthefuture,tobereliedonevenmorefortheirabilitytocontributetocorporatestrategy.隨著職責(zé)的增加，CFO愈加受人尊重：全球集團(tuán)首席財(cái)

11、務(wù)官報(bào)告到，CFO的貢獻(xiàn)得到更多重視，并且公司未來會(huì)更加依賴財(cái)務(wù)官在企業(yè)戰(zhàn)略方面貢獻(xiàn)的能力。However,strikingtherightbalancebetweenfinancefundamentalsandcorporatestrategycanbechallenging.The2008financialcrisisincreasedthenecessityforchieffinancialexecutivestofocusoncostmanagement,cashflow,riskmanagementandcontrols.Financeleadersagreethatthisrene

12、wedfocusonfundamentalshasreducedtheirtimetoplayasbigofaroleinbroadercorporatestrategy.Only37percentofCFOsinEMEIAfeeltheyhaveenoughtimetofocusonthisarea.但是，如何在財(cái)務(wù)基礎(chǔ)和公司戰(zhàn)略發(fā)展之間找到真正平衡，是一大挑戰(zhàn)。2008年金融危機(jī)使CFO認(rèn)識(shí)到更加關(guān)注成本管理、現(xiàn)金流、風(fēng)險(xiǎn)管理和控制的必要性。同時(shí)，他們也同意，這份關(guān)注占用了財(cái)務(wù)官在企業(yè)戰(zhàn)略中扮演更廣泛角色的空間。EMEIA地區(qū)只有37%的首席財(cái)務(wù)官覺得自己還有足夠的時(shí)間關(guān)注企業(yè)戰(zhàn)略發(fā)展。B

13、utevenwiththemandatetofocusoncorefinance,75percentofrespondentsofEMEIA-basedCFOssaytheycurrentlyspend50percentormoreoftheirtimeonstrategicaspectsoftherole.但是即使他們身擔(dān)財(cái)務(wù)的核心職責(zé)，75%EMEIA地區(qū)的CFO承認(rèn)通常情況下自己一半甚至更多的時(shí)間會(huì)用于企業(yè)戰(zhàn)略發(fā)展方面。InAsia-Pacific,asrecentlyas2011,onequarterofCFOsspentmoretime(60percent)onbroaderstra

14、tegicissuesthanonfinancialmanagement,andsaytheyexpectthetrendtowardanincreasingfocusonstrategytocontinue.Sixty-twopercentofCFOssaidtheyexpecttospendbetween60percentand80percentoftheirtimeonbroaderstrategicissuesinthefuture.在亞太地區(qū)，直到2011年，還有四分之一的首席財(cái)務(wù)官將更多時(shí)間（60%）花在廣泛戰(zhàn)略問題研究上，而不是財(cái)務(wù)管理方面。并且他們認(rèn)為以后這個(gè)趨勢(shì)會(huì)繼續(xù)加劇。6

15、2%CFO表示，未來他們花在企業(yè)戰(zhàn)略問題上的時(shí)間會(huì)占到60%-80%。Chieffinancialexecutivesacrossgeographiesagreeabouttheimportanceofsurroundingthemselveswithadiverseandskilledteam.Thisisallthemoresoasthescopeofthechieffinancialofficersresponsibilitiesgrow.不同地區(qū)首席財(cái)務(wù)官都同意，與一個(gè)多樣化且技能成熟的團(tuán)隊(duì)合作是非常重要的。隨著首席財(cái)務(wù)官職責(zé)的不斷增加，他們會(huì)變得越來越重要。However,onepo

16、intofconcernthatisconsistentamongstCFOsisalackoffocusonCFOsuccessionplanningandtalentdevelopment.Onlyaboutone-quarterofcompaniessurveyedhadanyformalsuccessionprogramorhadidentifiedtheirnextpossibleCFO,signalingapotentialproblemforthefuture.但是，對(duì)CFO接班人計(jì)劃和人才發(fā)展缺乏關(guān)注是所有首席財(cái)務(wù)官們都關(guān)注的問題。受訪公司中，只有大約四分之一表示有正式繼任程序

17、，或者已確定下任CFO人選，這在未來可能會(huì)成為一大難題。Destination:ChiefFinancialOfficer目標(biāo)：首席財(cái)務(wù)官Ernst&Youngsresultsbelietheoft-citedbeliefthattheCFOroleisbutastepping-stonetoCEO.Thetopfinanceexecutivesacrosstheregionsthatweresurveyed,reporthighsatisfactionintheirroleandtheirremit.Just10percentofEMEIArespondentssuggestthatthey

18、aspiretobechiefexecutiveofficer;73percentarecontenttostayCFOortobecomeCFOatagrouplevelorinalargercompany.ThefindingsintheAsia-Pacificregionarecomparable,with64percentofrespondentsconfirmingtheirdesiretostayaschieffinancialofficerintheircurrentorganisationoratalargerone,and13percentseeingthemselvesintheCEOroleatsomepoint.安永的調(diào)查結(jié)果顛覆了人們的信念，人們一直認(rèn)為CFO是通向CEO的跳板。但是被調(diào)查地區(qū)頂級(jí)首席執(zhí)行官們都表示，對(duì)目前自己的職責(zé)和職位非常滿意，EMEIA地區(qū)只有10%CFO認(rèn)為成為CEO對(duì)自己很有吸引力；73%的人對(duì)成為CFO，或者在一個(gè)團(tuán)隊(duì)中或更大公司中擔(dān)任CFO很滿意。相比，亞太地區(qū)的調(diào)查也是如此，64%的調(diào)查者很確定自己希望能繼續(xù)在現(xiàn)任公司或更大的公司中擔(dān)任首席執(zhí)行官。13%的人在某種程度上想要成為公司CEO。IntheUS,however,halfofchieffinancialofficerssaytheywouldaccep