作　　者： ; ;

机构地区： 广东工业大学管理学院会计系

出　　处： 《中大管理研究》 2010年第1期100-117,共18页

摘　　要： 随着CFO的职能特征由技术性向战略性转变,CFO的知识需求也由专业性逐步转变为综合性。本文阐述了CFO职能变迁与知识需求改变的关系,运用我国A股制造业上市公司的数据对CFO知识背景综合性级别进行评判并开展实证研究。结果表明,CFO知识综合性的提高主要通过对企业发展战略的影响而提升企业绩效。本文认为,借助于知识外溢效应,CFO综合性知识背景有助于促进知识共享,改善组织知识存量,从而影响企业绩效。为此,CFO的培养应该着眼于综合性知识结构的形成。 As the CFO functions change from technical one to strategic one, CFO knowledge requirement also changes from the specialized one to comprehensive one gradually. This paper describes the relationship between the CFO functions and the requirement of CFO knowledge. Using China＇s manufacturing industry listed companies＇ data, this paper judges the comprehensive levels of CFO knowledge background and does empirical analysis. The results show that CFO＇s comprehensive knowledge background promotes the corporate performance by affecting corporate strategy. This paper argues that, through knowledge spillovers, comprehensive knowledge background of CFO promotes knowledge sharing, improves knowledge stocks of organization, and thus, affects corporate performance. According to this result, CFO cultivation should be focused on comprehensive knowledge education.

关 键 词： 综合性 战略性 变更 知识外溢

领　　域： [经济管理]