近年来,首席财务官(chief financial officer,CFO)在企业的战略管理活动中扮演着越来越重要的角色。然而,随着更多的企业开始设立首席战略官(见正文),CFO与CSO之间的权力与责任之争可能会日益加剧。(紧张关系或许最有可能发生在这样一个抽象的问题上:即短期战略的执行与中期战略之间的分界线到底在何 In recent years, the chief financial officer (CFO) has played an increasingly important role in the strategic management of an enterprise. However, as more companies start to set up chief strategy officers (see article), the battle for power and responsibility between CFOs and CSOs may escalate. (Tensions are probably most likely to occur on the abstract question of where is the dividing line between the implementation of the short-term strategy and the medium-term strategy