国际集团集中管理(英文版)(ppt 24页)

国际集团集中管理（英文版）内容摘要：
A global group can only start to control if it has the right finance function.
1、One of the first steps is to realise that the board’s top responsibility is to the shareholders.  Only then are changes possible leading to board reshuffles and the creation of a global CFO.
2、Many Asian MNC’s have only recently hired a CFO.  Sony did so 3 years ago. Fujitsu hired its first global CFO in March 2002.  Why this change ?
3、It is global competition and global requirement to publish transparent accounting that has pushed companies to improve their finance department.  And a proper finance department in turn then assists management in building the right structure to manage a business such that it becomes competitive.
4、CFO’s help top management push through changes that are necessary for a company’s financial well-being, and sometimes survival. CFO’s push through workforce reductions…like at Fujitsu in Japan.
5、CFO’s are no longer only focused on numbers. They are becoming more and more involved in all aspects of the business. It is not uncommon that large MNC’s ask the CFO to take over the CEO job.

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