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“我们每一个人都是由自己一再重复的行为所铸造的。优秀不是一种行为,而是一种习惯。”——亚里士多德先哲的格言,也是康琦塔女士献给全球CFO的赞歌。过去两年里,安然和世通的会计丑闻阴云般笼罩着国际财务界。《商业周刊》的调查显示:CFO们的工作在过去两年里变得更加困难,CFO们认为他们现在在工作上花的时间比以前多很多。更令CFO们伤神的是,花更多的时间不一定就能取信于投资者和公众。就在CFO们把责任都归咎于丑闻的影响时,他们中有很多人没有注意到,CFO的工作职能已经悄悄发生了变化,赶上并超越变化对他们才是更重要的。CFO要时刻注意环境的变化、不断的学习、培养精深的财务技能和优秀的战略眼光、维护道德操守,并一贯地坚持下去,才能成为一个优秀的首席财务官,赢得尊重和信任。国际财务官联合会副会长康琦塔给后安然时代的CFO们敲响了警钟。
“Each of us is cast by our repeated actions. Excellence is not a behavior but a habit.” - The motto of Aristotle's philosopher is also dedicated to Ms. CF Hong by the CFO Hymn. Over the past two years, Enron and WorldCom accounting scandals overcast the international financial community. A BusinessWeek survey shows CFOs' work has become more difficult in the past two years, and CFOs think they are now far more engaged in their jobs. What makes CFO even more hurt is that spending more time may not necessarily win the trust of investors and the public. Just as CFOs blame responsibility for the effects of the scandal, many of them fail to notice that CFOs' job functions have quietly changed and catching up and surpassing change is even more important to them. CFOs should always pay attention to changes in the environment, keep learning, cultivate deep financial skills and excellent strategic vision, maintain ethics, and consistently stick to them to become a good chief financial officer and win respect and trust. Kang Qitang, vice president of the International Federation of Financial Officers, sounded the alarm for the post-Enron CFOs.