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与CEO不同的是,CFO是“危险”的观测者,无所不在的职责范围为他们提早发现风险提供了先天条件,同时,CFO的谨慎原则也使其成为真正的风险把关者。
Unlike CEOs, CFOs are “dangerous” observers and ubiquitous terms of reference provide them with a priori conditions for early detection of risks and CFO’s precautionary principle makes them real risk gateways.