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时间:2020-05-18
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1、CFO2010IFACFinancialandManagementAccountingCommitteeJanuary2002TheRoleoftheChiefFinancialOfficerin2010IssuedbytheInternationalFederationofAccountantsThemissionoftheInternationalFederationofAccountants(IFAC)istheworldwidedevelopmentandenhancementofanaccountancyprofessionwithharmonizedstandards,abl
2、etoprovideservicesofconsistentlyhighqualityinthepublicinterest.ThisbookletwaspreparedbytheFinancialManagementAccountingCommittee(FMAC)ofIFAC.ThemissionofFMACis:•Toencourage,amplifyandsupplementprogramsthatfocusonthefinancialandmanagementaccountant,asconductedbyIFACMemberBodiesto:◦Provideforthedev
3、elopmentandsupportofsuchprofessionals;and◦Buildpublicawareness,understandinganddemandfortheirservices;•Toprovideaninternationalforumforexchangeofinformationregardingcurrentdevelopmentandemergingissuesthatshapethemanagementaccountingprofession.TheFMACwelcomesanycommentsyouhaveonthisbooklet.Comment
4、sshouldbesentto:TechnicalDirectorInternationalFederationofAccountants535FifthAvenue,26thFloorNewYork,NewYork10017-3610USAFax:+1212-286-9570E-mail:edcommentsifac.orgCopiesofthispapermaybedownloadedfreeofchargefromtheIFACwebsiteat.ifac.org.Copyright©January2002bytheInternationalFederationofAccounta
5、nts.Allrightsreserved.Nopartofthispublicationmaybereproduced,storedinaretrievalsystem,ortransmittedinanyformorbyanymeans,electronic,mechanical,photocopying,recording,orotherwise,withoutthepriorwrittenpermissionoftheInternationalFederationofAccountants.ISBN:1-887464-77-8FOREWORDTheFinancialandMana
6、gementAccountingCommittee(FMAC)oftheInternationalFederationofAccountants(IFAC)exploresemergingtrendsandseekstorepresentcontemporarybestpracticeinthedomainofaccountingworkconcernedwiththemanagementoforganizations.Thisisdoneprimarilythrougharangeofpublications:annualthemebooklets,anannualcollection
7、ofarticlesofmerit,researchstudies,InternationalManagementAccountingPracticeStatements(IMAPS)andguidesforpractitioners.ThesepublicationsareavailablethroughtheIFACwebsiteat.ifac.org.Pastthemebookletshavecoveredtopicslike
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