As the main person in charge of enterprise finance, the chief financial officer not only has the function of supervising and controlling enterprise finance entrusted by the owner, but also assists the enterprise manager (general manager) to participate in the operation and management, and also has the function of safeguarding public interests. The chief financial officer has a very special position in the enterprise. He should report to the board of directors and the general manager at the same time, and accept the leadership of both parties and the supervision from the society. The following are the requirements of the chief financial officer of listed companies that I collected for you. Friends who want to know can have a look!
Because of the particularity of the position of CFO, the CFO of an enterprise is a professional group with high starting point, high requirements and high standards. What are the basic requirements of enterprises for financial directors?
1. Professional ethics requirements
As far as the human resources of any enterprise are concerned, professional ethics is the first factor to be considered in selecting and employing people. Especially for the chief financial officer, he not only participates in the supervision of enterprise finance on behalf of enterprise shareholders, but also cooperates with enterprise managers to participate in enterprise financial management, and grasps the important business secrets in the process of enterprise strategic decision-making, production and operation, and has higher requirements for professional ethics than ordinary posts.
Although there is no unified professional ethics standard for financial directors in society, the professional ethics requirements of general enterprises for financial directors are as follows:
1, with a high sense of responsibility for enterprises and society.
A lot of management work of enterprises is carried out around enterprise finance. The quality of enterprise financial management largely determines the level of enterprise management and the survival and development of enterprises. As the highest person in charge of enterprise finance, the chief financial officer has an unshirkable responsibility for the perfection and efficient operation of enterprise financial system. He should not only be able to lead the enterprise financial management team to carry out financial accounting and control, plan and predict the enterprise value, but also be able to find new value growth points for the enterprise and assume due responsibilities for its survival and development. The enterprise finance he is in charge of is not only an important link in the internal management of the enterprise, but also a window for the public to understand and evaluate the enterprise, and he is responsible for maximizing the interests of the enterprise within the enterprise. It is the responsibility of an enterprise to improve the public's trust in its financial situation and maintain its social image. Therefore, the chief financial officer is required to ensure that enterprises comply with industry norms and standards while considering their own interests, and that enterprises do not infringe on public interests. This requires the chief financial officer to have a high personal accomplishment, a high sense of responsibility and mission to the enterprise and society, and neither infringe on the public interest for the benefit of the small group of enterprises nor harm the interests of enterprises for the sake of pleasing the public. Strictly keep the business secrets of the enterprise, and may not use the business secrets.
2. Adhere to an independent, objective and fair working attitude.
The CFO is appointed by the board of directors of the company to supervise the financial operation of the enterprise and directly participate in the daily financial management of the enterprise, which makes the CFO in a dilemma in the organization and management of the enterprise. In this dilemma, the chief financial officer should adhere to an independent, objective and fair working attitude, be impartial in financial management activities, maintain an independent spirit and will, and investigate, judge and express opinions on related matters according to objective facts. Not influenced by personal subjective will, personal likes and dislikes and opinions of superiors, treat statements and various stakeholders fairly, fairly and honestly, abide by principles, and promptly point out and correct things that violate national systems and norms and harm the interests of enterprises, society, the public and relevant stakeholders, and do not muddle along, let alone participate in covering up.
3. Have a strong sense of risk.
There are a lot of business risks and investment risks in the production and operation of enterprises. Most of these risks are first reflected in the financial affairs of enterprises. The chief financial officer has two important responsibilities, one is to improve the efficiency of enterprise assets operation, and the other is to prevent the occurrence of enterprise risks. In the process of controlling enterprise financial management, the chief financial officer should not only control the financial operation of business processes to improve the efficiency of enterprise asset operation, but also control enterprise financial risks to avoid the occurrence of enterprise risks. A strong sense of risk is one of the necessary requirements for corporate finance directors.
4. Have a rigorous work style.
Chief financial officer is called a high starting point and demanding profession. One of the main reasons is that his work is very complicated. Financial planning, forecasting and decision-making need a lot of objective historical data and development laws as the basis. A negligence may bring irreparable losses to the enterprise. Every process of financial management should be based on sufficient and appropriate evidence. Without strict work style, it is difficult to obtain objective and true data, which may have an impact on enterprise management decisions.
Second, the professional quality requirements
The financial management of the chief financial officer needs a lot of economic business processing and professional judgment. Every enterprise wants its CFO to have the professional ability of accountant, management accountant and certified public accountant. Therefore, corporate CFO has the following requirements in terms of professional quality:
1, comprehensive and systematic knowledge of finance, accounting and auditing.
Finance and audit are the basic work of financial management. When organizing enterprise accounting, financial management and financial control, the chief financial officer should ensure that enterprise financial treatment is scientific, reasonable and legal, and provide comprehensive and correct accounting statements to enterprise decision makers and external demanders in time. It is one of the daily tasks that every CFO must complete. Without profound financial accounting knowledge, it is impossible. The chief financial officer is responsible for enterprise audit. A large number of audits and audits require the CFO to have profound audit knowledge. The chief financial officer is the highest person in charge of enterprise financial management. Enterprise financial management is a very demanding job, and a large number of businesses need to use professional knowledge to make judgments. It is impossible to complete this work without systematic knowledge of finance, accounting and auditing.
2, rich knowledge of enterprise management
The chief financial officer is one of the top managers of an enterprise. In addition to the financial, accounting and auditing work within the scope of responsibilities, we should also participate in other management work of the enterprise, involving all aspects of the enterprise. Therefore, the chief financial officer should master other enterprise management knowledge, including enterprise strategy, planning, value chain management, products, human resources and so on. Only by mastering enterprise management knowledge comprehensively can he play a real role.
3. Comprehensive knowledge of economic law.
While managing the financial management of an enterprise, the chief financial officer needs to assist the external institutions of the enterprise to audit and evaluate the enterprise, be responsible for the external financing, asset mortgage, merger, joint venture, asset disposal and tax payment of the enterprise, participate in the listing of the enterprise, the issuance of corporate bonds, the drafting and signing of economic contracts, and handle the economic and legal affairs between the enterprise and other units, which will involve a lot of economic and legal affairs and require comprehensive economic and legal knowledge. Therefore, the chief financial officer should not only master his own professional knowledge of finance, accounting, auditing standards, laws and regulations, but also have comprehensive legal knowledge of industry and commerce, taxation, bonds, insurance, mortgage, guarantee and labor law.
3. Work ability requirements
The chief financial officer is the comprehensive manager of enterprise finance. Like any other manager, he must have comprehensive working ability, which generally includes the following aspects:
1, financial management ability
As the chief financial officer in charge of enterprise finance, financial management is the basic duty of his work and the first need of the chief financial officer. To handle and manage enterprise finance well, we should not only maximize the enterprise value, but also pay attention to the way of making money, gathering money and using money, which requires the chief financial officer to be familiar with financial management knowledge and have a strong sense of responsibility. As the steward of the enterprise, the financial director is fully responsible for the cash receipts and payments, fund allocation and cost allocation of the enterprise, which requires the financial director of the enterprise to have the ability of comprehensive budget, plan control, system construction, investment decision-making and coordination in all aspects, and should manage the financial affairs of the enterprise in an orderly manner, so as to urge the enterprise to save the saved money, earn back the money that the enterprise should earn, and prevent the enterprise from appearing enterprise risks in the process of saving and earning.
2. Organization and coordination ability
As the highest person in charge of an enterprise's financial institution, the chief financial officer's daily work is to organize the financial accounting and cost control of the enterprise, coordinate the financial accounting relationship of all units within the enterprise, and coordinate the financial relationship between the enterprise and external banks, industry and commerce, taxation, securities and other departments. Therefore, the chief financial officer should be familiar with all kinds of organizational forms, properly use the power of the organization, and coordinate the relationship between people, money and things in all aspects to achieve a dynamic balance. All kinds of effective control measures should be taken to put all financial activities of the enterprise within the control scope of the enterprise, so as to achieve the expected effect of the enterprise, properly handle the interpersonal relationship between superiors and subordinates and the same level, properly handle the relationship between corporate creditor's rights, debtors, external stakeholders and government agencies at all levels, properly handle the relationship between the enterprise and social intermediary institutions, consulting institutions and securities institutions, and create a good environment for the production and operation of the enterprise.
3. Expression ability
The chief financial officer contains a lot of plans, reports and summaries in his daily work, so it is inevitable to communicate his professional decisions with relevant parties, and sometimes even to refute the decisions of the general manager or lobby board members. It is impossible without good oral and written expression skills. The chief financial officer needs excellent writing skills, as well as the use of skills and art in speech, dialogue, report, discussion and negotiation, and can clearly express his views in short language and words. Therefore, he should read more books and study more, pay attention to the accumulation of knowledge, make more efforts in cultivating thinking ability and expression ability, and learn more and practice more in practice.
4. Decision-making ability
As the highest person in charge of enterprise finance, the chief financial officer often has to make the final decision. Many decisions and decisions of the chief financial officer play a vital role in the survival and development of enterprises, which requires the chief financial officer to have high decision-making ability in the work process, and it requires the chief financial officer to have high abstract thinking ability and judgment ability. He should systematically and orderly think about the production and operation of enterprises, gain insight into the value chain and value-added process of enterprises, accurately predict the development of the situation, and quickly act as a catalyst for the survival and development of enterprises.
4. Strategic capability requirements
If a CFO has only the above three abilities, he can only be a good financial manager or chief financial officer, which is not as good as the requirements of a corporate chief financial officer. In addition to dealing with daily financial control and coordinating financial relations, the chief financial officer of an enterprise is most important to participate in the formulation of enterprise strategy, formulate financial strategy serving enterprise strategy according to the needs of enterprise strategy, strategically lead enterprise financial work, and integrate resources owned by enterprises.
The chief financial officer's strategic ability is mainly manifested in the following three aspects:
1, strategic analysis ability
The development of everything has its own laws, and qualitative change is the product of quantitative change accumulated to a certain extent. As a chief financial officer, he should be able to analyze the laws from the past financial data of enterprises and the process of social development and change, analyze the opportunities and challenges provided by the survival and development of enterprises from the internal and external environment, sum up the core competitiveness that is different from his competitors and acceptable to the market and can bring continuous value-added to enterprises, and on this basis, formulate financial strategies that meet the strategic needs, so as to be more
2, strategic choice ability
All roads lead to Rome. After the enterprise strategy is determined, there may be many ways to realize it. How to choose the most suitable scheme among various schemes is often a thorny problem before the chief financial officer. The chief financial officer should have good strategic choice ability, and should use his own professional knowledge and experience to choose a strategic realization path with less resource consumption, low risk and easy operation and control for the enterprise.
3. Strategic control ability
After the strategy is determined and the implementation plan is selected, how to better implement the selected plan becomes the key. The chief financial officer should be able to adjust the organizational structure according to the strategic requirements, straighten out the corresponding command relationship, establish various management systems suitable for the implementation of the strategy, rationally use and control various strategic resources, coordinate and handle conflicts and contradictions caused by various activities in the implementation of the strategy, maximize the efficiency of enterprise resources, and ensure the full realization of the enterprise strategy.
With the development of social science and technology, the competition among enterprises is becoming more and more complicated, and the requirements of enterprises for financial directors are getting higher and higher. Colleagues who are interested in the work of CFO should study hard, be brave in practice and strive to improve their responsibilities to adapt to this rapidly developing society.
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