“后金融危机”时代全球性竞争的加剧,迫使全球范围内的企业开始寻找如何通过管理控制准确把握机会、增强核心竞争力,以实现可持续发展的道路,这也给企业管理控制师提出了新的要求。2013年11月26日,德国WHU管理学院教授,国际管理控制师理事会理事伍兹·夏法尔在出席由上海国家会计学院主办的首届中德管理控制论坛时表示,由于管理控制师不仅要向CEO提供一些过去的数字,完成财务报表,同时,作为决策的参与方和意见方,其还承担着企业战略顾问的角色,因此管理控制师更像是企业的“警察”。重新定位“就目前大多数德国企业而言,很多德国企业的CEO都是从CFO或者管理控制师转型而来的。”伍兹·夏法尔在开场白中直中要害。伍兹·夏法尔表示,在新环境下,管理控制师的角色已经发生了变化。一方 The intensification of global competition in the post-financial crisis era has forced enterprises all over the world to start looking for ways to accurately grasp the opportunities and enhance their core competitiveness through management control so as to realize the path of sustainable development. This also gives the Enterprise Management Controllers Put forward new requirements. On November 26, 2013, Woods Chalfall, a professor at WHU School of Management and a member of the International Council of Management Controllers, attended the first Sino-German Forum of Management Control organized by the Shanghai National Accounting Institute and said that since the management control division should not only The CEO provides some past figures, finishes the financial statements, and at the same time acts as a corporate strategy consultant as a participant and commentator of the decision-making. Therefore, the management control division is more like the “police” of the enterprise. Repositioning “For the time being most German companies, many CEOs of German companies have been transformed from CFOs or management controllers.” Woods Shafar focused on the opening remarks. Woods Shafar said the role of management control division has changed in the new environment. One side