在不断变化的宏观和微观环境下,CFO不仅要做好财务会计管理工作,同时还需从总体上系统地把握财务资源的特质,做好财务资源的调控运作,以推进公司战略的实施、提高企业运营效率。笔者从中国北方工业公司(以下简称北方公司)的工作实际中体会到,要提升财务资源的调控运营能力,CFO应切实做好以下几项工作。1、提升和强化对财务资源运作调控的认识企业是一系列资源组成的集合。在取得的诸多资源形态 In a constantly changing macro and micro environment, the CFO not only needs to do a good job in financial and accounting management, but also needs to master the characteristics of financial resources in a systematic way and properly regulate and control financial resources so as to promote the implementation of corporate strategies and enhance Business Operational Efficiency. The author from the North China Industrial Corporation (hereinafter referred to as the North Company) to understand the actual work, to enhance the regulatory capacity of financial resources, CFO should do the following work. 1, to enhance and enhance the understanding of the regulation of the operation of financial resources Enterprises are a collection of resources. In the acquisition of many resources and forms