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1、CFO2010IFACFinancialandManagementAccountingCommitteeJanuary2002TheRoleoftheChiefFinancialOfficerin2010IssuedbytheInternationalFederationofAccountantsThemissionoftheInternationalFederationofAccountants(IFAC)istheworldwidedevelopmentandenhancementofanaccountancyprofe
2、ssionwithharmonizedstandards,abletoprovideservicesofconsistentlyhighqualityinthepublicinterest.ThisbookletwaspreparedbytheFinancialManagementAccountingCommittee(FMAC)ofIFAC.ThemissionofFMACis:•Toencourage,amplifyandsupplementprogramsthatfocusonthefinancialandmanage
3、mentaccountant,asconductedbyIFACMemberBodiesto:◦Provideforthedevelopmentandsupportofsuchprofessionals;and◦Buildpublicawareness,understandinganddemandfortheirservices;•Toprovideaninternationalforumforexchangeofinformationregardingcurrentdevelopmentandemergingissuest
4、hatshapethemanagementaccountingprofession.TheFMACwelcomesanycommentsyouhaveonthisbooklet.Commentsshouldbesentto:TechnicalDirectorInternationalFederationofAccountants535FifthAvenue,26thFloorNewYork,NewYork10017-3610USAFax:+1212-286-9570E-mail:edcommentsifac.orgCopie
5、softhispapermaybedownloadedfreeofchargefromtheIFACwebsiteat.ifac.org.Copyright©January2002bytheInternationalFederationofAccountants.Allrightsreserved.Nopartofthispublicationmaybereproduced,storedinaretrievalsystem,ortransmittedinanyformorbyanymeans,electronic,mecha
6、nical,photocopying,recording,orotherwise,withoutthepriorwrittenpermissionoftheInternationalFederationofAccountants.ISBN:1-887464-77-8FOREWORDTheFinancialandManagementAccountingCommittee(FMAC)oftheInternationalFederationofAccountants(IFAC)exploresemergingtrendsandse
7、ekstorepresentcontemporarybestpracticeinthedomainofaccountingworkconcernedwiththemanagementoforganizations.Thisisdoneprimarilythrougharangeofpublications:annualthemebooklets,anannualcollectionofarticlesofmerit,researchstudies,InternationalManagementAccountingPracti
8、ceStatements(IMAPS)andguidesforpractitioners.ThesepublicationsareavailablethroughtheIFACwebsiteat.ifac.org.Pastthemebookletshavecoveredtopicslike
