随着国有大中型企业改革的推进和民营企业规模化的发展,以及大量企业在资本市场上的活跃表现,使得这些实力雄厚的大型企业或集团在新的形势要求下设立财务总监,代表投资方利益对经营层进行监控。因而,对财务总监的定位和执业能力也提出了新的要求。 With the reform of state-owned large and medium-sized enterprises and the development of large-scale private-owned enterprises, as well as the active performance of a large number of enterprises in the capital market, these powerful large-sized enterprises or groups have set up CFOs under the new situation and represent investors Benefits Monitor the business floor. Therefore, the CFO’s position and ability to practice also put forward new requirements.