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中国的总会计师过去大多是企业老总的陪衬或幕后操纵者,随着中国企业走向国际市场后,传统的财务管理制度已难以适应国际竞争的需要,CFO在企业管理中的作用开始显现。作为现代企业的CFO,不能像过去那样只做账房先生,而要实施战略转型:将财务管理延伸到企业战略规划、绩效管理等领域。在全球首席财务官的调查中,对于财务官面临的五大挑战中最受关心的就是改善企业的绩效管理。绩效管理是指通过对企业战略的建立、目标分解、业绩评价,并将评价结果用于企业管理活动之中,激励员工业绩持续改进并最终实现组织战略以及目标。CFO在企业绩效管理将起着怎样的作用,本文做简要阐述。
Most of China’s chief accountants used to be the masters or behind-the-scenes masters of corporate CEOs. With the Chinese enterprises going to the international market, the traditional financial management system has been hard to adapt to the needs of international competition. The role of CFOs in corporate management has begun to emerge. As a CFO of a modern enterprise, you should not only make accounts as you did in the past, but instead implement a strategic transformation that extends financial management into areas such as enterprise strategic planning and performance management. In a survey of CFOs around the world, one of the top five priorities for CFOs is the improvement of business performance management. Performance management refers to through the establishment of business strategy, goal decomposition, performance evaluation, and the evaluation results used in business management activities, motivate staff performance continued to improve and ultimately achieve organizational strategy and goals. CFO in the enterprise performance management will play a role, this article briefly described.