It should be necessary that indicates direction forward for cfo in the tight corner . on the other hand , evolving from conventional financial function to partnership of corporation , cfos have already achieved strategic transition . they have been bearing the burden of commended responsibility by shareholders to succeed in financial reporting and production operating 另一方面,据普华永道调查显示,在欧美发达国家,首席财务官已经完成了战略转型,从传统的财务功能演变成为“企业战略伙伴” ,和首席执行官( chiefexecutiveofficer ,缩写ceo )一起共同肩负股东的受托责任,负责企业的财务报告责任和生产经营责任。
With company operating environmental change and information technological improvement , at the turn of the 21st century cfos have been widely affecting some fields including strategy planning , achievement managing , significant merger , company structure , team building and external communication 20世纪末21世纪初,在市场经济发达的国家,随着经营环境的变迁和信息技术的进步,首席财务官已广泛地活动于战略规划、业绩管理、重大购并、公司架构、团队建设以及对外交流等领域。
In the early 1980s , chief financial officer was born in the corporations with institution separated ownership from operation - authority and with impeccable corporative - governing system in the matured marketing economics countries . it is only minority international companies in usa that set up the position of cfo at that time 在20世纪80年代初,首席财务官( chieffinancialofficer ,缩写cfo )诞生于市场经济发达国家中所有权和经营权相分离以及法人治理相对完善的企业,当时,只有美国的少数跨国公司设立首席财务官一职。
It shall be unlawful for a registered public accounting firm to provide any audit service to an issuer if the issuer ' s ceo , cfo , cao , or controller was previously employed by the auditor and participated in any capacity in the audit of the issuer during the one - year period preceding the date of the initiation of the audit 如果被审计上市公司的首席执行官、首席财务官、首席审计官或财务主管在开始审计前一年内曾受雇于该审计师并参与过对该上市公司审计的任何工作，应视为违法。
President and former cfo sue decker added that the company needs to " accelerate the transformation of yahoo . " she was named president in the management change last month that swept co - founder yang to the ceo spot and former ceo terry semel off to the sidelines as a nonexecutive chairman of the board 总监及原首席财务官苏达克补充到"公司需要加快雅虎的改革进度" .她上月被任命为管理改革部门的部长，将共同创始人杨任命现场首席执行官，并将前首席执行官杰瑞塞米尔挤到了董事会的非执行主席的位置” 。
