蒋伟:从首席财务官到首席聚焦官

随着中国经济的飞速发展,中国CFO群体在经历了核算型、管控型后,开始向战略型、价值型全面转变。然而,在华润金融CEO蒋伟看来,这还远远不够,财务是CFO最基本的工作。对于一个能够支持甚至引领企业发展的CFO来说,他必须顺应潮流变化,成为首席聚焦官。     

蒋伟:从首席财务官到首席聚焦官

随着中国经济的飞速发展,中国CFO群体在经历了核算型、管控型后,开始向战略型、价值型全面转变。然而,在华润金融CEO蒋伟看来,这还远远不够,财务是CFO最基本的工作。对于一个能够支持甚至引领企业发展的CFO来说,他必须顺应潮流变化,成为首席聚焦官。     

大力支持对外承包工程的发展

对外承包工程是我国实施“走出去”战略的重要组成部分,是我国企业参与国际经济技术合作的一种重要形式和途径,对带动对外投资、进出口贸易、技术服务以及促进产业升级转型均具有积极的意义。为做好对对外承包工程的支持工作,今年外汇局组织开展了对承包工程企业的调研活动,了解承包工程企业“走出去”过程中遇到的困难和问题,以为下一步完善相关外汇管理政策提供依据。     

经济转型期下企业风险管理应用实践研究——企业全面风险管理“六个一工程”

一、引言当前世界面临百年未有之大变局,整个国际格局和国际关系变得变化莫测,全球主要经济体的经济增速放缓,再加上类似新冠疫情这种黑天鹅事件的深度打击,全球经济增速还将进一步下滑,未来经济的波动性和不确定性将会成为主旋律。在这种形势下,国内企业所面临的外部环境日益复杂,企业如何在复杂的环境中立于不败之地,其中最重要的一环莫过于全面提升对不确定性的认知和把控的能力,也就是提升对风险的管控能力,这是所有国内企业由高速发展向高质量发展和可持续发展转型过程中必须重视和掌握的一项核心技能。     

美高官:中国推动贸易平衡有进展

<正>2012年亚太经合组织高级财经官员会议8月28日在俄罗斯首都莫斯科登场,与会的美国高级官员表示,中国推动贸易平衡有进展,中国对美国的贸易顺差已经从之前的9%降到3%以下。美国财政部主管国际事务的次长布雷纳德表示,亚洲新兴经济体如何发挥作用、振兴全球经济,将是会议中的重点议题之一;此外,各国也将密切关注如何因应欧元区债务危机的不利影响。美国把战略重心向亚太转移,也把增加对这个地区的出口列为施政优     

FDI、“后发大国模式”与企业走出去——访北京大学国际经济研究所所长王跃生教授

十八大报告指出,适应经济全球化新形势,必须实行更加积极主动的开放战略、创新开放模式、加快走出去步伐。近年来,随着我国以及其他发展中国家企业大规模对外直接投资(FDI)的发展,对发展中国家企业外向直接投资(OFDI)的研究也日趋活跃,新理论、新解释层出不穷。北京大学国际经济研究所的学者们对这一领域进行了大量卓有成效的研究并最早提出对FDI的后发大国模式。我们就此对北京大学国际经济研究所所长王跃生教授进行了专访。希望通过对话,向读者解读FDI后发大国模式的提出背景与理论依据,以及在这一模式下我国企业加快走出去步伐的关键所在。     

从平衡计分卡角度探析国有企业经济责任审计

平衡计分卡的最大特点是从财务绩效、内部运营学习及创新、满足客户需求四个维度进行思考与评价平衡计分卡理论实现了四个方面的平衡:战略管理与经营管理的平衡、财务指标与非财务指标的平衡、内部人员与外部人员的平衡以及结果指标与动因指标的平衡。从平衡计分卡的角度,经济责任审计的范围应涵盖四个方面的内容:一、从财务绩效方面,审查企业价值与目标的实现程度1.财务收支状况的真实性。根据《会计法》、《企业会计准则》、《企业财务通则》及其他的相关法律法规和     

CEO power and the structure of CEO pay

This paper fleshes out the rent extraction view of CEO compensation put forward by the managerial power theory (Bebchuk, Fried, & Walker, 2002), and tests its main implications on the relation between CEO power and the structure of CEO pay. For a measure of CEO power most relevant to managerial power theory, we use the CEO pay slice due to Bebchuk, Cremers, and Peyer (2011). Based on the sample of S&P 500 firms for the period of 1999–2008, we find that the implied relation between power and pay is largely supported. Our findings suggest that the managerial power theory has relevance in explaining the relation between power and pay when the focus is on managerial bargaining power. Given the multiple dimensions of CEO power, however, the scope of power may need to be broadened for a better understanding of how managerial power affects firm performance.     

Outsourcing as a cooperative game between the CEO and labor: theory and evidence

Review of Quantitative Finance and Accounting - We develop a model of a cooperative power game between a chief executive officer (CEO) and labor over a proposed corporate outsourcing, and test the...     

约翰·塞恩:传奇还是铺垫

2003年12月18日,人声鼎沸、灯光闪烁的纽约证券交易所迎来了一项对其未来走向置关重要的决定——由华尔街金融巨头高盛公司总裁约翰·塞恩(John Thain)出任这个已有211年历史的全球最大的股票交易所的CEO。 此时,距离前纽约证券交易所董事长兼CEO迪克·格拉索因为“巨额薪酬丑闻”被迫辞职已经过去了3个多月,而距离美国联邦证券管理委员会批准纽约证交     

蒋占华：不忘初心

在蒋占华的职业生涯中,充满着很多偶然。只是因为年少时父母的一场夜谈,他从此萌生了成为一名会计的念头,此后,从安徽一个偏僻农村,到洛阳、咸阳,再到北京;从一名普通出纳,到研究院副院长、股份公司总经理,再到如今中国煤炭科工集团总会计师,他一路跌跌撞撞,却未曾改变初衷。     

优秀CEO的领导之道

亚力克斯·莫利曾这样说：“做领导就是要调动其他人从事更伟大的事业。照我做的去做比照我说的去做更令人信服。内在的热情是最有力的鼓动因素”。做一个优秀的CEO应该具备哪些特质？怎样才能成为一个优秀的CEO？在澳洲会计师公会CEO亚力克斯·莫利先生来京参加他的新书《没有不挫折的人生》（中文版）发布会之际,《国际融资》杂志记者专程采访了他,请他分享职业成功的经验以及对企业领导者的建议。     

Don't hire the wrong CEO

A disturbing trend is going on in corporate America--CEO churning. Top executives are rapidly coming and going, keeping their jobs for increasingly shorter periods of time. The reason? Most boards are so unclear about the definition of leadership, they are picking the wrong people. CEO churning needn't be, say leadership experts Warren Bennis and James O'Toole. Boards can reverse the trend by following several guidelines. First, boards must come to a shared, accurate definition of leadership. Simply put, leaders must be able to move human hearts--to challenge people and make them want to scale steep peaks. Second, boards should strengthen the CEO selection process by resolving strategic and political conflicts amongst themselves. An agreed-upon strategic direction will make choosing the CEO with the right vision for the company that much easier and can clarify the job for the new CEO. Third, the board needs to measure every CEO candidate's soft qualities. Economic measures are important, but integrity, the ability to provide meaning, and the talent for creating other leaders are critical. Fourth, boards should beware of candidates who act like CEOs. Charisma and glossy pitches can be enticing, but they're rarely the stuff of true leadership. Fifth, boards should accept that real leaders will more than likely overturn the status quo. Sixth, boards need to know that insider heirs usually aren't apparent, and finally, boards should always avoid making a hasty decision. Hiring the right CEO is a slow process at best. Ultimately, the surest way for boards to pick the right CEO is to cultivate and nurture talent in the making.     

Ending the CEO succession crisis

The CEO succession process is broken. Many companies have no meaningful succession plans, and few of the ones that do are happy with them. CEO tenure is shrinking; in fact, two out of five CEOs fail in their first 18 months. It isn't just that more CEOs are being replaced; it's that they're being replaced badly. The problems extend to every aspect of CEO succession: internal development programs, board supervision, and outside recruitment. While many organizations do a decent job of nurturing middle managers, few have set up the comprehensive programs needed to find the half-dozen true CEO candidates out of the thousands of leaders in their midst. Even more damaging is the failure of boards to devote enough attention to succession. Search committee members often have no experience hiring CEOs; lacking guidance, they supply either the narrowest or the most general of requirements and then fail to vet eitherthe candidates or the recruiters. The result is that too often new CEOs are plucked from the well-worn Rolodexes of a remarkably small number of recruiters. These candidates may be strong in charisma but may lack critical skills or otherwise be a bad fit with the company. The resulting high turnover is particularly damaging, since outside CEOs often bring in their own teams, can cause the company to lose focus, and are especially costly to be rid of. Drawing on over 35 years of experience with CEO succession, the author explains how companies can create a deep pool of internal candidates, how boards can consistently align strategy and leadership development, and how directors can get their money's worth from recruiters. Choosing a CEO should be not one decision but an amalgam ofthousands of decisions made by many people every day over years.