首席财务官(CFO)在现代公司治理结构中的地位和作用日益增强,薪酬的高低对其在公司治理中职能的发挥具有重要的影响。根据2006年披露的我国上市公司年度报告,全面地对1081家上市公司首席财务官(CFO)的年度薪酬及其相关问题进行了研究,有助于系统地了解和认识我国上市公司首席财务官年度薪酬的基本状况及其影响因素。
CFO has an increasingly important position in the modern corporate governance and should be fairly compensated for their better fulfilling the governing task. This paper studies the annual CFO compensation and the influential factors in 1081 Chinese listed companies based on their annual reports (2006) and introduces the CFO compensation system in these enterprises.