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当代中国,国内企业CFO的职业水准和角色定位与西方发达国家的CFO相比还有一定差距。本文试图从影响我国CFO会计信息质量的因素入手,寻找出适合我国国情的、提升CFO综合实力的方法与路径。
In contemporary China, there is still a gap between the professional standards and the role of domestic CFOs in comparison with CFOs in developed western countries. This article attempts to start from the factors that affect the quality of CFO accounting information in our country and find out the ways and paths that can enhance the overall strength of CFO that suits our country’s national conditions.