本书共 18 章，涵盖财务总监综合知识、财务总监须知管理会计知识、 企业财务治理、企业财务战略、企业财务风险、企业现金流量管理、企业融资管理、企业投资 管理、企业分配管理、企业成本控制管理、企业财务预算、企业财务监控管理、企业财务分析、 企业绩效评价、企业财务信息管理、企业财务流程再造、企业财务共享服务等内容。

财务总监，是现代企业中最重要、最有价值的顶尖管理职位之一，是财会人员在职业生涯中成功的一个象征，不仅意味着高职位、高待遇，而且一直是人才市场上的“抢手货”。许多从事财会工作的人员都将财务总监作为自己的职业发展目标。 财务总监是企业治理结构发展到一个新阶段的必然产物。没有财务总监的治理结构不是现代意义上完善的治理结构。从这一层面上看，中国构造治理结构也应设立财务总监之类的职位。当然，从本质上讲，财务总监在现代治理结构中的真正含义，不是其名称的改变、职位的授予，而是其职责权限的取得，在管理中作用的真正发挥。 在国外，如美国，财务总监全盘管理公司的财务和会计事务。财务总监的一项重要职责，就是将公司的经营情况和财务结算报告传达给投资人，让投资人了解公司的实际运作情况。因此，财务总监也是公司与投资人沟通的一个“传声筒”。财务总监负责财务、会计、投资、融资、投资关系和法律等事务。公司的财务部门、会计部门、信息服务部门都归财务总监管理。除了负责公司与投资人的公共关系，财务总监要保证公司在发展过程中拥有足够的现金，要保证有足够的办公和生产经营空间，他们可以通过银行贷款，也可以在股市筹钱。此外，公司自身的投资事务和复杂的法律事务，也都由财务总监来统筹管理。 国外的财务总监较之中国总会计师的职责、权限要大、要广。公司许多与财务会计活动有关的事项（如法律事务）、部门（如信息部门），均由财务总监直接管理，或者由其拍板决策，而国内的总会计师的管理范围相对小一些，对高层决策则只扮演参与角色，仅起协助作用。所以，将中国的总会计师改称国际通行的财务总监，不符合财务总监的本义，也不能对完善中国治理结构起到实质性的作用。 随着财务总监职能的转变和作用的增强，其收入也发生了巨大变化。据报道，通常情况下，财务总监享有的公司股票期权几乎与首席执行官持平。而在美国，价值 100 亿美元以上的大公司，其首席执行官的薪酬构成比大致为：基本年薪占 17%，奖金占 11%，福利计划占 7%，以股票期权为主的长期激励计划占 65%。1999 年美国薪酬最高的 50 位总裁的平均股票收益占总薪酬的 94.92%。2000 年，许多大型网络公司首席执行官工资的 87％由期权代替。在一些人看来，真正意义上的首席执行官是人力资本登上历史舞台的标志，有划时代的意义。所以，让首席执行官、财务总监持有股权，是适应知识经济发展要求、提升人力资本价值的必然产物。为什么给财务总监股权激励会成为一种潮流呢？这与财务总监职权的特殊重要性及其代理人身份有关。财务总监是公司股东的代理人，且从事复杂劳动，人们很难直接观察、计量其劳动的质与量，并据此给予适当的报酬。现代财务总监是适应人力资本要求的新型管理者，扮演着“资本家＋企业家”的双重角色。因此，财务总监是拥有人力资本产权的职业经理，没有拥有人力资本产权的财务总监不是真正的财务总监。 公司的员工与制衡关系是公司治理中最重要的制度关系。如果董事长、总经理是一个多面手，能够处理众多业务，则不必配备其他的专业副职或部门主管。发挥财务总监在公司治理和经营方面的作用必须合理界定首席执行官、财务总监的职权范围，并要求董事长、首席执行官尊重财务总监的权利边界。在瞬息多变的经济社会中，在错综复杂的经营环境中，首席执行官不须事必躬亲，应该尽可能地发挥各种专业人才的特长，信任他们的能力，赋予他们应有的权 利，尊重他们的权利边界，规定他们承担的责任。 为了帮助国内企业培养国际一流水准的财务总监，全国著名财会、审计、税务专家贺志东（教授，资深财务总监，资深中国注册会计师和税务师，曾任 A、B、H 股上市公司副总裁）精心编写了《如何成为优秀的财务总监》一书。此次再版，作者对内容进行了全面修订，吸收了作者近年的最新研究成果。本书共 18 章，涵盖财务总监综合知识、财务总监须知管理会计知识、企业财务治理、企业财务战略、企业财务风险、企业现金流量管理、企业融资管理、企业投资管理、企业分配管理、企业成本控制管理、企业财务预算、企业财务监控管理、企业财务分析、企业绩效评价、企业财务信息管理、企业财务流程再造、企业财务共享服务等内容。 本书主要特色：① 可操作性、实用性强。② 新颖性。依据最新的企业会计准则、企业财务通则、审计准则、内控体系、税法体系等编写。③ 专业性。④ 创造性。⑤ 案例丰富、具体。⑥ 讲解全面、透彻、通俗。⑦ 资料详尽、条理清晰、查阅方便。本书适用对象：全国广大有志于成为财务总监的财务、会计、职业经理人等人士，以及在 职财务总监。 在本书编写过程中，我们参考和借鉴了国内外一些相关文献资料。本书的出版得到了电子工业出版社领导和编辑们以及智董集团、中华第一财税网（又名“智董网”，www.tax.org.cn）的大力支持和帮助，在此深表谢意！ 囿于学识、科研经费、编写时间等方面原因，书中倘有不足之处，请读者不吝批评指正，以便今后再版时修订。

第 1 章 财务总监综述································1 一、财务总监的概念······························1 二、财务总监与总会计师······················1 三、设置财务总监职位的必要性··········2 四、财务总监制度的政治根源··············3 五、财务总监与公司治理结构··············4 六、财务总监制度的本质······················5 七、财务总监的定位······························7 八、跨国公司中的财务总监··················8 九、财务总监的工作环境······················9 十、财务总监的战略管理职责············15 十一、财务总监的职业道德················20 十二、财务总监委派制························22 十三、财务总监的职业化····················26 第 2 章 财务管理综述······························30 一、财务管理的对象····························30 二、财务管理的目标····························33 三、财务管理的环境····························38 四、财务管理的内容····························56 五、财务管理的要素····························58 六、财务管理的观念····························59 七、财务管理的原则····························70 八、财务管理的制度····························73 九、财务管理工作的组织····················88 第 3 章 财务总监须知管理会计 知识···········································.116 第一节 管理会计综述·························.116 一、管理会计的特点·························.116 二、管理会计的产生与发展·············.116 三、管理会计的目标·························.117 四、管理会计的应用主体·················.117 五、应用管理会计应包括的要素 ······118 六、单位应用管理会计应遵循的 原则·············································119 七、相关各方职责及合作··················119 第二节 管理会计体系··························122 一、管理会计理论体系······················122 二、管理会计指引体系······················126 三、管理会计人才队伍······················131 四、管理会计信息系统······················135 五、管理会计咨询服务······················138 六、管理会计各体系之间的关系 ······141 第 4 章 企业财务治理····························143 第一节 企业财务治理综述 ··················143 一、财务治理的理论基础··················144 二、我国公司财务治理的症结 ··········146 三、财务治理的原则··························146 四、财务治理的范围··························146 第二节 企业财务治理细述 ··················147 一、财务治理权配置的内容··············147 二、财务治理机制······························149 三、财务治理结构······························156 第 5 章 企业财务战略····························169 第一节 财务战略综述··························169 一、财务战略的特征··························169 二、财务战略的地位··························171 三、财务战略的目标··························173 四、财务战略的类型··························175 第二节 财务战略管理··························176 一、财务战略管理的特征··················176 二、财务战略管理的观念··················178 三、财务战略管理的基础··················179 四、财务战略的制定··························180 五、财务战略的分析··························183 六、财务战略的控制··························194 七、财务战略的评价··························197 八、企业生命周期财务战略··············197 九、技术创新财务战略······················203 十、资金筹措战略 ·····························214 十一、资金投放战略··························218 十二、股利战略 ·································222 第 6 章 企业财务风险····························228 第一节 财务风险综述··························228 一、财务风险的含义··························228 二、财务风险的成因··························228 三、财务风险的表现形式··················229 四、财务风险的影响因素··················232 五、降低财务风险的方法··················233 第二节 财务风险管理··························234 一、企业财务风险管理的目标··········235 二、企业财务风险管理体制··············235 三、企业财务风险管理原则··············235 四、企业财务风险管理策略··············235 五、企业财务风险的识别与评估······236 六、企业财务风险控制的主要方法·············································236 七、企业财务管理中的杠杆效应······238 八、金融衍生工具在防范企业 财务风险中的应用 ·····················255 第三节 财务危机··································260 一、财务危机概述 ·····························260 二、财务危机管理 ·····························264 三、财务危机处理 ·····························266 第四节 财务预警··································270 一、财务预警综述 ·····························270 二、财务预警细述 ·····························272 第 7 章 企业现金流量管理 ···················293 第一节 现金流量相关知识 ··················293 一、现金流量的分类··························293 二、现金流量的功用··························295 三、现金流量的要素··························295 四、影响现金周转的因素··················296 五、现金流量的计算方法··················297 六、现金流量风险······························297 第二节 现金流量管理综述 ··················299 一、现金流量管理的目标··················299 二、现金流量的管理模式··················300 三、现金流量的集中管理··················300 四、现金流量自动化管理··················303 第三节 现金流量管理细述 ··················303 一、现金流量预测······························303 二、现金流量分析······························306 三、现金流量缺口管理······················310 四、现金流量盈余管理······················324 五、现金流量内部控制制度··············337 六、现金流量管理审计控制··············340 第 8 章 企业融资管理····························343 第一节 企业融资决策··························343 一、融资决策概述······························343 二、融资规划与企业增长管理 ··········344 三、企业融资方式决策······················352 四、企业资本结构决策与管理 ··········359 第二节 项目融资管理··························363 一、项目融资的概念··························363 二、项目融资的原则··························364 三、项目融资的参与人······················365 四、项目融资的主要类型··················366 五、项目融资的申请条件··················366 六、项目融资的受理条件··················367 七、项目融资业务的操作流程 ··········367 八、项目可行性研究与工程规划 ······369 九、项目融资的风险管理··················373 十、项目融资的筹资来源··················377 十一、项目融资监督与管理的主要内容 ·································381 第三节 融资成本管理··························382 一、影响企业融资方式选择的成本比较 ·····································383 二、融资成本分析······························384 三、融资成本控制······························388 第 9 章 企业投资管理····························395 第一节 投资综述··································395 一、对外投资的特点··························395 二、对外投资的原因··························396 三、企业投资的分类··························397 四、企业投资环境分析······················399 五、企业投资管理的原则··················403 六、企业投资规模的确定··················404 七、企业投资结构决策的原则··········406 八、企业投资的程序··························407 九、企业投资的资产组合··················407 十、企业财务管理权限······················410 十一、投资者的财务管理职责··········412 十二、对外直接投资管理··················414 十三、对外投资的财务监管··············419 第二节 项目投资··································420 一、投资项目概述 ·····························420 二、项目投资决策评价······················421 三、对外投资项目的可行性研究······434 四、投资项目现金流量······················435 五、投资项目评价 ·····························455 第 10 章 企业分配管理 ·························469 第一节 收益分配概述··························469 一、利润分配的基本原则··················469 二、利润分配的内容··························470 三、利润分配的影响因素··················471 四、利润分配方式和时间的选择······473 五、利润分配程序 ·····························476 第二节 利润分配理论··························479 一、股利无关论 ·································479 二、股利相关论 ·································480 三、所得税差异理论··························480 四、代理理论·····································481 第三节 利润分配政策··························481 一、确定收益分配政策时应考虑的因素·········································481 二、股利分配政策的种类··················484 第四节 年度利润分配··························489 一、年度利润分配的影响因素··········490 二、年度利润分配的顺序··················491 三、法律、行政法规关于利润分配的例外规定 ·························494 四、公司回购股份在利润分配中的处理 ·····································494 五、股利分配方案的确定··················495 第五节 职工要素分配··························497 一、职工要素分配的特点··················497 二、职工要素分配的原则··················497 三、职工要素分配的条件··················498 四、职工要素分配的要求··················498 五、职工要素分配的主要方式 ··········499 六、职工要素分配的一般程序 ··········500 七、职工要素分配的财务处理 ··········501 第六节 股票股利、股票分割和股票回购··································501 一、股票股利 ·····································501 二、股票分割 ·····································504 三、股票回购 ·····································505 第七节 股利支付管理··························508 一、股利支付的程序··························508 二、股利支付的方式··························508 三、股利的发放 ·································509 第八节 经营亏损弥补··························509 一、企业弥补经营亏损的规定 ··········509 二、企业亏损弥补的程序··················510 第 11 章 企业成本控制管理··················512 第一节 成本控制管理综述 ··················512 一、成本控制的特点··························512 二、成本控制目标······························513 三、成本控制的原则··························514 四、成本控制的层次与机制··············516 五、成本控制的风险··························517 六、成本控制制度······························545 七、成本控制的具体要求··················547 八、成本管理的监督检查··················548 第二节 成本控制管理操作 ··················549 一、成本控制的内容··························549 二、成本控制的方法··························551 三、成本控制的程序··························557 四、成本控制系统······························559 第 12 章 企业财务预算··························561 第一节 财务预算概述··························561 一、财务预算的目的··························561 二、财务预算的内容··························561 三、财务预算目标值··························562 第二节 财务预算编制··························564 一、财务预算的编制部门··················564 二、财务预算的编制原则··················564 三、财务预算的编制依据··················564 四、财务预算的编制方法··················564 五、财务预算的基本步骤··················574 第三节 财务预算管理··························574 一、财务预算管理的特点··················574 二、财务预算管理的作用··················577 三、财务预算管理的目的··················582 四、财务预算的管理体制··················582 五、财务预算管理中的团队合作······584 六、财务预算管理的一般流程··········585 第四节 预算表格··································588 一、预算报表·····································588 二、预算情况说明书··························631 三、预算工作总结及改进措施··········633 第 13 章 企业财务监控管理 ·················634 第一节 财务监督··································634 一、财务监督的主体和内容··············634 二、财务监督的常见分类··················635 三、影响企业实施有效财务监督的主要因素·································636 四、财务监督的手段和方法··············637 五、财务监控的一般程序··················639 六、内部财务监督 ·····························641 七、外部财务监督 ·····························645 八、财务监控的检查与评价··············650 九、法律责任·····································652 第二节 财务控制··································659 一、财务控制的特征··························659 二、财务控制的功能··························659 三、财务控制的原则··························660 四、财务控制的内容··························661 五、财务控制的模式··························667 六、财务控制权之争··························668 七、财务控制的类别··························669 八、财务控制的系统··························675 九、财务控制有效性评估··················676 第三节 责任中心财务控制 ··················677 一、责任中心的特征··························677 二、责任中心的类型和考核指标 ······678 三、责任预算、责任报告与责任 业绩考核 ·····································686 四、责任结算与核算··························688 第 14 章 企业财务分析··························691 第一节 财务分析综述··························691 一、财务分析的主体、目的··············691 二、财务分析的局限性······················692 三、财务分析的原则··························694 四、财务分析的种类··························694 五、财务分析的内容··························695 六、财务分析的基础··························697 七、财务分析报告······························704 第二节 财务分析细述··························706 一、财务分析的方法··························706 二、财务分析的程序··························712 三、财务分析体系······························715 第 15 章 企业绩效评价··························721 第一节 绩效评价综述··························721 一、绩效评价概述······························721 二、绩效评价方法······························736 三、公司内部的绩效评价··················751 第二节 财务评价专述··························760 一、财务评价的方法··························760 二、财务评价的标准··························761 三、财务评价的内容及指标体系 ······761 四、财务评价和评估结果的发布形式·············································763 第 16 章 企业财务信息管理 ·················764 第一节 财务信息管理综述 ··················764 一、财务信息管理的总目标··············764 二、财务信息管理的对象··················764 三、财务信息管理的主体··················764 四、财务信息管理的原则··················764 五、财务信息与业务信息一体化系统·············································765 六、财务信息管理的方法和手段 ······767 七、财务信息的披露··························767 八、财务信息内部公开制度··············768 九、财务信息使用制度······················769 十、财务信息的审计··························770 第二节 财务会计报告管理 ··················770 一、财务报告的目的··························771 二、财务报告的局限性······················771 三、财务报告的潜在风险··················771 四、财务报告的类别、内容··············772 五、财务报告的编制··························772 六、财务报告的表外揭示··················778 七、财务报告的阅读与分析··············782 八、年度财务会计报告抽查制度······786 九、财务会计报告审计制度··············786 十、财务会计报告的对外提供··········788 第 17 章 企业财务流程再造 ·················790 第一节 财务流程概述··························790 一、传统企业财务流程的缺陷··········790 二、财务流程的逻辑基础··················791 三、财务流程的基本构造和分类······791 四、财务流程优化 ·····························792 五、财务流程分析 ·····························796 第二节 财务流程再造··························801 一、财务流程再造的组织理念··········801 二、财务流程再造的原则··················802 三、企业财务流程再造的阻力··········805 四、企业财务流程再造的实现 ··········806 五、企业财务流程再造的程序及方法·········································807 六、财务流程价值空间再造··············808 第 18 章 企业财务共享服务 ·················814 第一节 财务共享服务概述··············814 一、财务共享服务中心的概念 ··········814 二、财务共享服务的发展··················816 三、企业集团实施财务共享的实践·············································817 四、财务共享服务为财务变革带来的积极效应··························818 五、财务共享服务中心给管理会计带来的变化··························820 六、建立财务共享服务中心面临的风险及防范 ·····························824 第二节 财务共享服务实务··············825 一、财务共享服务模式的管理会计要点 ·····································825 二、财务共享服务中心的处理流程·············································825 三、财务共享服务中心的技术支撑需求 ·····································826 四、财务共享服务的推进··················827 五、财务共享服务中心的常见问题·············································828