谁是CIO的顶头上司?CFO,COO,还是CEO?这是IT圈内普遍感兴趣的问题之一,也是迄今为止依然争论不休的问题。“CIO向谁汇报的问题”,从表面上看似乎是CIO顶头上司的头衔之争。但透过表面现象,这种汇报关系所表征的,是IT在企业业务中的重要性以及业务重组之后一种新的权力结构问题。《IT经理世界》创刊号曾刊载了一篇题为“IT的组织结构”的文章。其中谈到了CIO在企业组织结构中所处位置的四种情形;实际的情况大致与此相仿。最近,美国《CIO》杂志和美国一家IT经理社团(An IT ExecutiveConsortium)Omicron分别就“CIO Who is the boss of the CIO? CFO, COO, or CEO? This is one of the issues of general interest in IT circles, but also so far endless debate. “CIO to whom the problem of reporting”, on the surface seems to be the title of CIO boss dispute. However, through the superficial phenomenon, this kind of reporting relationship is characterized by the importance of IT in the business of the enterprise and a new power structure issue after the business restructuring. The first issue of IT Manager World published an article titled “The Organizational Structure of IT.” Which talked about the CIO in the organizational structure of the four locations; the actual situation is roughly the same. Recently, the United States “CIO” magazine and the United States an IT Executive Consortium (OIC) Omicron respectively, "CIO