如何成为XXXX年的CFO

IFACFinancialandManagementAccountingCommitteeJanuary2002TheRoleoftheChiefFinancialOfficerin2010CFOIssuedbytheInternationalFederationofAccountantsThemissionoftheInternationalFederationofAccountants(IFAC)istheworldwidedevelopmentandenhancementofanaccountancyprofessionwithharmonizedstandards,abletoprovideservicesofconsistentlyhighqualityinthepublicinterest.ThisbookletwaspreparedbytheFinancialManagementAccountingCommittee(FMAC)ofIFAC.ThemissionofFMACis:•Toencourage,amplifyandsupplementprogramsthatfocusonthefinancialandmanagementaccountant,asconductedbyIFACMemberBodiesto:◦Provideforthedevelopmentandsupportofsuchprofessionals;and◦Buildpublicawareness,understandinganddemandfortheirservices;•Toprovideaninternationalforumforexchangeofinformationregardingcurrentdevelopmentandemergingissuesthatshapethemanagementaccountingprofession.TheFMACwelcomesanycommentsyouhaveonthisbooklet.Commentsshouldbesentto:TechnicalDirectorInternationalFederationofAccountants535FifthAvenue,26thFloorNewYork,NewYork10017-3610USAFax:[phone]E-mail:[e-mail]edownloadedfreeofchargefromtheIFACwebsiteat©January2002bytheInternationalFederationofAccountants.Allrightsreserved.Nopartofthispublicationmaybereproduced,storedinaretrievalsystem,ortransmittedinanyformorbyanymeans,electronic,mechanical,photocopying,recording,orotherwise,withoutthepriorwrittenpermissionoftheInternationalFederationofAccountants.ISBN:1-887464-77-8FOREWORDTheFinancialandManagementAccountingCommittee(FMAC)oftheInternationalFederationofAccountants(IFAC)exploresemergingtrendsandseekstorepresentcontemporarybestpracticeinthedomainofaccountingworkconcernedwiththemanagementoforganizations.Thisisdoneprimarilythrougharangeofpublications:annualthemebooklets,anannualcollectionofarticlesofmerit,researchstudies,InternationalManagementAccountingPracticeStatements(IMAPS)andguidesforpractitioners.ThesepublicationsareavailablethroughtheIFACwebsiteat(No.11)examinedAProfessionTransforming:FromAccountingtoManagement.Thisexploredemergingtrendsfromtheviewof12memberbodiesofIFACrepresentingsixcountries.Fourofthebodiesarespecialistassociationslookingatthefieldofmanagementaccounting;theremainingeightareprofessionalbodiesseekingtobemoreresponsive,andmorerepresentative,oftheirmembersworkinginmanagement-relatedroles,inbusinessandpublicpractice.Thestudyexploredthe12professionalassociationsinvaryingstagesandstatesoftransitiontothefutureandeachtoldtheirownstorytodate.Theinsightsandchangestheywerepursuingindividuallywerecollectivelyindicativeofanunderlyingorimminenttransformationintheprofession.Thisisbestsummarizedbystatingthatthefindingsidentifiedthatthefinancefunctioninorganizationswastransforming–intermsofavalueaddedmanagerialfocus,itsareaoforganizationalinvolvement,thecapabilitiesexpectedfromitanditsleadership(theChiefFinancialOfficer),theconsolidation,eliminationoroutsourcingofmuchofitsworkresponsibilities,andtheradicalreductionofitsheadcount.Itseemedsensible,therefore,tocanvastheviewsof10leadingchieffinancialofficerstogetthemtotelltheirstories.Thisthemebookletistheresultofthatexercise.Onceagain,themembersofFMACidentifiedleadersintheirfieldacrossmanycountries,businessesandpublicsectors.Theyagreedthatthisstorywouldbebestdescribedthroughthefacilitationofaleadingauthor,andenrolledthehelpofRobertBruce,AccountancyEditorofTheTimes.TheChiefFinancialOfficersareallfromcompanieswitheasilyrecognizablenamesandwithviewsfromNorthAmericaandEurope,togetherwithcountrieslikeArgentinaandHongKong.Wethankthemforthetimetheygavetotheinterviews,butespeciallyfortheircandidcommentsandforsharingtheirinsights.Itwasencouraging,fromanFMACviewpoint,tonotethatallofthemaddresstheroleoftheCFOinthestrategicdirectionoftheircompanies.Othernotabletopicscoveredincludedinvestorrelations,acquisitionsandtheCFOroleincorporategovernanceandriskmanagement.Thisthemebooklet,TheRoleoftheChiefFinancialOfficerin2010,tellsthestoryfromtheindividualviewpointsoftheseCFOswhichcanbeseeninthethemeschosen:DevelopingaVisionfortheFutureManagingtheInformationFlowMovingAwayfromTransactionsTreasuryWillTakePriorityBecomingtheProcessOwnerPartoftheTeam–ButApartChiefPlanningOfficerStrategicChangestotheFinanceRoleConcernAboutGlobalMarketsTheImportanceofCommunicationThisrichveinofinsights,togetherwithourstudyofaprofessiontransformingfromaccountingtomanagement,willfueltheworkofFMACinthecomingyears.ThestrategyofFMACaddresses:•Thoughtleadershipinexpandingthefieldofpracticeknownasmanagementaccounting;•Sharingofbestpracticeinthisfieldglobally;and•Assistingdevelopingcountriesastheyexplorethebenefitsofmanagementaccounting.Finally,mythankstothosemembersofFMACwhoorganizedthisprojecttobringtheseleadinginterviewstoourattention.Thisgroupconsistedof:BillConnell,DirectorofRiskManagement,BOCGroupplc;ChrisJackson,HeadoftheFacultyo