首席财务官——CFO(Chief Finance Officer)是企业治理结构发展到一个新阶段的必然产物。没有首席财务官的治理结构不是现代意义上完善的治理结构。从这一层面上看,中国构造治理结构也应设立CFO之类的职位。当然,从本质上讲,CFO在现代治理结构中的真正含义,不是其名称的改变、官位的授予,而是其职责权限的取得,在管理中作用的真正发挥。 Chief Financial Officer - Chief Financial Officer (CFO) is the inevitable product of the corporate governance structure to a new stage. The governance structure without a chief financial officer is not a perfect governance structure in the modern sense. From this perspective, China should also set up a CFO and other positions in the structure of governance. Of course, in essence, the true meaning of the CFO in the modern governance structure is not the change of its name, the granting of official position, but the acquisition of its authority and authority, and its true role in management.