浅谈财务组织架构 杰森汪
我呆过的公司，认为财务管理最好的是美国的上市公司。美国公司不仅是科技领先，管理上也最为先进，并且最重视财务管理，很多管理层都是财务出身，或是有财务背景的人，如我上家公司的中国区总经理（Managing Director）前一个职位就是这家公司事业部分部的财务总监。如果你去美国上市的网站去看CEO的简历，你会发现，有许多CEO之前就是从CFO干出来的。那是因为CFO Involved公司销售，市场，生产，研发，运营等方面的管理，用成本效益方法来衡量各个部门的工作业绩，而且平时大量的工作用于review预算，预测，实绩报告，以及各种财务分析，事后有action plan,并进一步地追踪，落实与反馈；如果遇到什么问题，首先要审核内控政策与流程，如果是制度或流程有问题，马上修改，如果是人的问题，马上换qualified person，所以CFO对业务熟悉与掌握程度不亚于CEO，更何况他还有极为丰富的财务管理技能与经验。所以除了初创公司，一般的公司CEO之前都可能有CFO的经历的。不过有人认为，财务型CEO倾向于更为保守稳健的经营政策，更适应成熟期的行业与市场份额稳定的企业，而非成长上升期的企业。据麦肯锡的一项调查显示，在英国和美国有1/5的CEO曾经担任过CFO.英国《财务总监》杂志的一项调查表明，在财富100强企业的CEO中，有20%曾担任过CFO。然而在中国这样的环境里，很少有公司的CEO是CFO出身的，一般来出自销售，运营或技术方面人材。
一般来说，集团的财务组织架构是这样的，设一个CFO（财务副总裁），向CEO汇报，虚线向董事会汇报，负责全盘财务会计，资金，审计，内控，收购及财务战略等业务（下面专门有篇幅说CFO的工作职责），有的公司规模小，可能会分管HR，供应链及信息化（CIO）。下面一般会设一个Group Controller（或叫，Corporate Controller，集团财务总监），相当于副CFO，主要对内财务的管理。然后还有就是一些功能性职位：FP&A, Treasury，IA, Tax, CIO等等。有些公司会在集团层面设一个或多个会计共享中心，那么这个共享中心SSC的负责人会向Group Controller汇报。如果有两个或以上事业部的，每个事业部还有一个Finance Controller。直线向事业部Managing Director汇报，虚线向Group Controller/CFO汇报。或者反过来。直线向Group Controller/CFO汇报，虚线向事业部Managing Director汇报。我是比较倾向第一种的，事业部的财务部门主要是负责预算及分析，保证内控的实施及业绩的达成。而相关的财务会计工作则由SSC共享中心完成，或者说事业部的FC的重心更偏重内控与业绩达成。事业部下面的子公司与我们平常所见的一般中小型的公司财务岗位设置差不多，有财务总监/经理一名，下设总账，成本，应收，应付，税务，出纳，固定资产等专职的会计职位。以下如图所示为集团财务部门组织架构图（Procurement在有的公司会是整个供应链，比采购的范畴要广得多--Supply Chain）：
这篇文章里我只介绍CFO的职责（英文原稿，中文翻译）：案例a:Job descriptionManaging an established and strong team, as well as responsibility for the International finance function, the CFO will report into the CEO and sit on the Board of Director.The successful candidate will provide a strategic view of the business and bevisible to all internal stakeholders. You will be part of a collaborative boardand involved in decision-making which will drive the business forward, not justin the area of finance. 管理一个现有的，强大的国际化财务团队，向CEO汇报，并为董事会成员之一。向利益相关方提供财务战略计划，并参与决策驱动业务向前发展。 Key responsibilities to include: 关键职责 Review of management informationand present to the Global Board 审核管理信息报告，并向董事会提交；Oversee the annual accountspreparation 年度财务报告； Treasury control including:managing the Group's working capital and ensure efficient use of Group funds 资金管控：管理集团运营资金保证其运营效率；Manage relationships with Group,bankers, lawyers, insurers and other third parties 与银行，律师，保险等第三方维持良好关系；Annual forecast preparation andbudgets for capital and other projects 年度资本与项目预算与预测管理；Manage the Global financedepartment and IT manager 管理全球财务团队与IT部门。Play an active role in theintegration of the new global software solution, 全球信息化综合管理； The Successful ApplicantAs globalCFO, you will be qualified (ACA / ACCA / CIMA) and have board level experience.You will be able to communicate effectively with colleagues and stakeholders atall levels around the world and be strong on the implementation of the strategic financial vision. 作为一个跨国公司的CFO，有相应的财务资格（ACA / ACCA / CIMA)与董事会成员经验。在执行全球财务战略过程中，必须在所有层次上与同事及利益相关者进行充分和有效的沟通。A provenmanager and developer of people, you will be inheriting a high-performingfinance team and building trust with them will be key to future success.管理一个高效并继续发展的财务团队，并且相信他们是未来成功的关键。 What's on OfferAn excellent salary and bonus potential aligned to company success. Other benefits are also highly competitive and include a car allowance, healthcare, pension contributions and an on-site gym.
案例b:Job description Responsibilities Ensures monthly financial statements arecompleted timely and accurately.保证月度财务报告完整，及时与准确；Ensuresall balance sheet accounts are reconciled monthly and in compliance withcompany policies and standards and that any outstanding variances areidentified and corrected timely.保证所有资产负债表科目每月调节一致，并适应公司的政策与准则。任何差异必须确认与及时调整。Preparescorporate required reports (including the Monthly Operating Report, MonthlyCertifications, Corporate Disclosures, Forecasts) timely and accurately.及时准确编制上市公司所有要求的报告（包括月度运营报告，月度管理层声明，信息披露，预测）Ensuresall accounting and business office policies and required internal controls arein place to facilitate a clean audit with no material audit adjustments ordeficiencies found. Ensures that all approval processes are in place. 保证所有财务、业务政策，及内部控制制度合理有效地运行，并确保审计上没有实质性的调整或缺陷的发现。保证所有的审批流程是适当的；Directsthe operations of the Revenue Cycle to ensure that accounts receivables arecollected timely and uncompensated care is kept to a minimum. Strives toachieve goals for cash collections and AR days and to reduce bad debt anddenials. Routinely reviews revenue cycle metrics to proactively identify andaddress issues affecting overall performance.指导收入运营循环，保证应收账款及时收回，把坏账减少到最低程度，并达到规定的应收账款回收天数。周期地评审收入循环矩阵，提前发现与解决任何影响整体业绩的因素；Maintainsa thorough working knowledge to ensure that facility is paid accurately andrevenue deductions are recorded accurately. Facilitates preparation of anyrequired cost reports.编制政府相关报告，以保证税收申报准确，并及时上交。Prepares annual operating budget and participates in the annual strategic planning process which serves as a basis for the budget. Provides ongoing analysis of variances from budget and assists the CEO in implementing changes needed to achieve budget goals.编制年度预算和年度战略计划。提供持续的预算与实际的差异分析，并协助CEO为达到预算目标而进行调整计划的执行QualificationsCPArequired.Demonstrated experience in managing finance, accounting, budgeting, control, reporting. audit,compliance在财务管理，预算，内控，报告，审计与规则适应方面有丰富的经验。Theposition of CFO requires strong self-discipline and managerial skills自我修养与自我管理技巧Proven effectiveness leading professionals in finance and accounting.专业的财务与会计方面的有效领导A Strong spirit of teamwork and cooperation.团队与协助精神Demonstrated resourcefulness in setting priorities, proposing new ways of creating efficiencies, and guiding investment in people and systems.指导员工和管理系统，在设置优先级，创新出有效的工作方法，及指导投资等方面思维丰富。Must have at least 10 years of broad finance experience supporting senior leadership inday to day financial management.至少有10年董事层面的财务管理经验Excellent analytical and forecasting skills.优秀的分析与预测技巧5 years’experience as a CFO.Excellent verbal and written communication优秀的口语与写作沟通技巧。Strong leadership skills 强大的领导才能
案例C:Position Overview:Administer,direct and coordinate the total fiscal operation of the Center. This work is carried out in support of the mission and goalsEssential Functions:Responsible for the recruitment, training, supervision, disciplining and evaluation of theFinance Department staff. 负责财务部门的员工招聘，培训，监管，纪律及业绩评估Directly supervise Controller and Senior Accountant staff. 直接对财务总监与资深财务人员进行管理Supervise Payroll, Purchasing, Accounts Receivable, Accounts Payable and generalaccounting functions of the Finance Department. 管理工资，采购，应收，应付与总账业务Analyze payroll, and develop management information reports. 工资分析，并编制管理信息报告Prepare budgets for all grant proposals and reports. 编制预算及相关提议/报告Responsible for deposit of all taxes, and payment of insurance premiums. 负责税收与保险业务Responsible for overseeing all program insurances to assure that they are up to date and inforce. 监督保险流程，强迫保险并在有效期内；Develop procedures for purchasing and the maintenance of inventory on all equipment and supplies. 采购流程管理，存货与设备管理Negotiateall contracts for the purchase of supplies, services, equipment and renovations for approval by President & CEO. 参与供应链，服务，设备及其更新采购，提交CEO批准；Prepareall internal reports for Board of Directors, as requested by President &CEO. 提交内部报告给CEO及董事会Attend meetings and report to Board of Directors and Committees at the request of the President & CEO. 参加CEO及董事会会议，并承诺执行他们提出的要求Assist President & CEO in preparation of budget; coordinate all departmental budgets; work with Department Heads & Supervisors throughout the year to ensure that all expenditures adhere to legal and budgetary requirements. 协助CEO编制预算，并与各部门管理人员一起努力，保证所有支出达到法定与预算的要求Reviewand approve all check requests and purchase requisitions. 批准所有付款与采购申请Immediatelyreport any problems unusual occurrences to supervisor. 突发事件立即向上级汇报Otherduties and/or projects as assigned. 其他由领导交待的任务或项目 MinimumExperience and Skills Required: 最低经验与技能要求Fiveyears of experience in financial aspects 五年以上所有财务方面的工作经验Supervisoryexperience. 管理经验Experiencewith computerized accounting system. 计算机信息系统经验Education,Licenses, and/or Certifications Required:B.S. inAccountingPreferredQualifications: Master’s degree and/or CPARESPONSIBILITY:Manage strategic planning and budgeting programs,including but not limited to accounting management, finance planning &analysis, commercial finance, costing, credit risk control, tax and treasurymanagement, internal control, etc.; 长期战略计划与预算管理，包括但不限于会计管理，财务计划与分析，商务财务，成本，信用风险控制，税收与资金管理，内控等；Know the operation laws of financial capital markets,be competent in operating a high-level capital market and provide financialsupport for the company's development, and effectively prevent and controlrisks. 了解资本市场的相关法律法规，在资本市场募集到能够支付公司长期发展的资金，并有效预防与控制风险；Key business partner within top management team.Contribute financial, local, and international business expertise to supportgroup growth initiatives. Drive the preparation and delivery of presentationsfor investment and business initiatives 高层管理团队中最为关键的合作者。贡献与分享有关财务，政府相关政策和国际化业务专家方面的知识，来主动支持集团的发展壮大。编制与发布公司的投资与商业计划；Develop the world-class finance team and ensure theteam adequately structured, organized and managed to deliver quality financialservices to the business 发展一个世界级的财务团队，保证财务部门有一个有机的组织架构，有序的，有管理作用的团队，对业务提供高质量的财务服务；REQUIREMENT:The ideal candidate will be a degree qualified CFOwith proven track records in sizeable and complex operation. In order to fillthis important senior financial management position, we are looking for acandidate with the following skills and experience:Degree holder or above in Finance/Accounting,Economics or related discipline; Member of the CPA/ACCA/CFA or equivalent+15 years of relevant and rounded financeprofessional experience in multiples plants and full value-chain businessoperation.在多个工厂和完整价值链的业务运营大企业工作中，拥有15年以上相关及完整的财务管理专业经验Strong business acumen and coordination skills, goodat building consensus among stakeholders; 极强的商业智慧与协调技能，在众多的利益相关方中能够调和并取得一致意见Strong communication and presentation skills with thecapability to articulate and support rationale of a decision. Bilingual inEnglish and Mandarin 能运用英语与中文，对公司决策能够有效的沟通与传达；Self-starter, intelligent, resourceful; High level ofintegrity and trustworthiness. 自我驱动，有，聪明，足智多谋的；高度的诚实与可信任的Builds teams and empowers others. 团队建设与充分授权
国内企业对财务管理的重要性认识不够，所以在财务的组织架构设置上与国外跨国公司无法相提并论，特别是集团上的财务管理人员在功能、职位设置、重要程度上都明细不足、弱化，甚至缺位。另外对CFO的定位和地位上也明显不同。以下是国内企业对CFO的工作职责要求：案例D Job description Responsibilities(职位描述)1、参与公司商业模式与发展战略的制定，2、负责公司财务管理体系建设、财务战略及年度预算的编制等。3、主管公司兼并与收购工作，参与重大项目尽调，主导重要合作协议条款的起草与谈判，新设企业的注册与筹备等工作。4、负责公司的资本运作与资本结构优化等工作。5、负责公司年度现金流预算与融资计划的制定，主导搭建基金、市场直接融资等重大融资项目的推进。6、负责公司的内控与审计等工作。7、负责公司税务管理工作，适当引进外部机构，强化事前筹划等。8、负责财务信息化工作的优化与推进。9、负责统筹或协调金融机构、税务局等单位的关系。10、负责财务团队建设，梯队人才表面上来看，职责没什么不同，但在实际执行上相差很多，这个是国内的商业环境与企业文化差异造成的。
预告一下，下几篇文章将介绍：
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编者按：一直想写点关于财务组织与财务岗位职责的文章，而这些都是我二十多年的在不同资本下的公司（国有，私营，台资，欧美）企业，不同的行业（商业，机械加工/设备，纺织，注塑，电子通讯，软件，制药，医疗设备，汽车零部件）,从事过不同的财务或非财务岗位（总账会议，应收会计，应付会计，成本会计，税务会计，财务经理，财务总监，副总经理，财务运营助理副总裁）而获得的宝贵经验，并进行观察、总结及分析，然后形成这些文章。分享给读者，希望能给大家带来一点启发和认识。
