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中国财务官“官位、官能、官效”博弈研究
引用本文:吴江龙, 于红雨,. 中国财务官“官位、官能、官效”博弈研究[J]. 华东经济管理, 2009, 23(9): 136-139. DOI: 10.3969/j.issn.1007-5097.2009.09.028
作者姓名:吴江龙   于红雨  
作者单位:1. 中国矿业大学,管理学院,江苏,徐州,221008
2. 徐州工程机械集团有限公司,江苏,徐州,221004
摘    要:文章以财务官在企业组织中的职能、素质、职业规划分析为入点,探讨了财务官在企业组织中与CEO的工作关系,阐明了与其他副总经理不能相提并论的理由,明确提出为保证中国企业财务官素质提高的内在动力,财务官应该处在二把手的位置,方能不断提升所需特有能力,最大限度发挥其在企业成本控制、保持企业成本领先、提高企业核心竞争力方面的主导作用。

关 键 词:财务工程  财务官  核心竞争力

CFO of Chinese Enterprise Gambling Research on"Oficial Position","Official Function" and "Official Effect"
WU Jiang-long; YU Hong-yu. CFO of Chinese Enterprise Gambling Research on"Oficial Position","Official Function" and "Official Effect"[J]. East China Economic Management, 2009, 23(9): 136-139. DOI: 10.3969/j.issn.1007-5097.2009.09.028
Authors:WU Jiang-long   YU Hong-yu
Affiliation:1.School of Management China University of Mining and Technology;Xuzhou 221008;China;2.Xuzhou Construction Machine Group;Xuzhou 221004;China
Abstract:Based on analysis of the function,quality,career planning of the head of financial engineering system operation(CFO),this thesis analyzes the working relationship between CFO and CEO and explains the reasons why CFO can not be treated equally with other deputy general managers,and points out that the lower position of CFOs in China enterprises results in poor reflection of value operation and certifies that CFO position is in direct proportion to enterprise performance.It also clearly defines the internal d...
Keywords:financial engineering  CFO  core competence  
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