CFO一词是近几年来随着国内企业改制从西方引进的对企业财务负责人的称谓,我国称首席财务官、财务总监或总会计师,等等。从理论上讲,无论是西方企业中的CFO,还是我国现代企业制度下的CFO,其角色定位都应大致相同,但由于我国社会经济环境的发展变革时间较短,现代企业大 CFO word is in recent years with the restructuring of domestic enterprises introduced from the West, the head of corporate finance appellation, China said the chief financial officer, chief financial officer or chief accountant, and so on. In theory, both the CFO in the western enterprise and the CFO in the modern enterprise system in our country should have roughly the same role orientation. However, due to the short development and reform time of the social and economic environment in our country,