2026年金融趋势：驾驭金融的扩展范围

A Deloitte survey shows finance leadersinfluencing enterprise strategy, costoptimization, and digital transformation— CFO Program Introduction or next-in-line to be CFOs at some of the world’slargest companies (with annual revenues exceed-ing US$1 billion). We also conducted one-on-oneinterviews with nine finance executives from globalorganizations to learn how these trends are playing Based on this research, we identified five trends likelyto have the most direct impact on finance leaders,the finance function, and, by extension, the rest ofthe organization, through 2026. Collectively, thesetrends illustrate the integral—and increasingly more Trend 1 : The speed priority—Advanced scenario planning andagile governance for navigating challenges and adopting new technological capabil-ities tied for highest priorities among respondents.But there was only a 4-percentage-point differencebetween these responses and the fifth most-citedpriority, protecting resources by reducing costs(44%). Overall, this lack of consensus suggests that, chain disruptions. Localized pressures, such aslabor shortages, combined with cross-border chal-lenges, are among the business factors contribut-ing to higher costs, and can throw global sourcinginto disarray.1 Respondents’ views on external challenges aroundperceived risks also help illustrate a challenginglandscape. Asked to choose their top two risks,economic uncertainty ranked highest (26%). Butthis was closely followed by financial reportingand disclosure requirements (25%), data privacyregulations (24%), and tax regulations (22%).Meanwhile, geopolitical tensions and supply chain In tandem, it may be increasingly difficult for financeleaders to keep pace and identify the most importantinvestments to help fuel growth and innovation.Three-quarters of the leaders we surveyed say their Our survey corroborates a high level of uncer-tainty and complexity in the current environment.Asked to rank their top three priorities, there was Many finance leaders may be focusing on several top priorities, from planning for external Trends in action: A faster, smarterscenario-planning capability, pairedwith emerging centers of excellence How leaders maintain focus amid competing priori-ties can influence a company’s agility and resilience.Our research shows that many finance leaders aretaking steps to bolster scenario planning and gover-nance structures to better anticipate and respondto their changing environments. Asked to identifytheir plans to help manage uncertainty (figure 2),respondents cite the need to bolster advanced scenar-io-planning capabilities (30%) and build more agilegovernance models to support faster decision-mak- Elevating the frequency and sophistication ofscenario-planning techniques is becoming criticalfor many leaders. “Scenario planning is somethingwe’ve always done, but the current environmenthas caused us to really accelerate the way we doit,” says Walmart’s Corporate Controller and ChiefAccounting Officer David Chojnowski. “In the past,we may have run scenarios monthly; now, we’vebeen running models and doing analysis almost Respondents plan to build stronger anticipation and response capabilities within finance Actions considered most important to managing uncertainty more effectively (percentage of respondents) “We want to motivate and encourage our depart-ments to build their own solutions without creatinga second or third IT structure,” Antonio CarlosGarcia, executive vice president and CFO ofEmbraer, explains. “We need to enable the busi-ness to address their customer, market, and productneeds, which are different from commercial aviation Some finance leaders are also establishing newgovernance structures to help empower teamsto respond to their environments more quickly.Embraer, the Brazilian multinational aerospace More than half ofsurvey respondents(57%) say theyare now amongthe top leaders This approach can help improve efficiency byproviding standardization and oversight with the Trend 2: Finance leaders arestrategyleaders—especiallywhen they embrace advanced AI Respondents’ reported level of influence on enterprise strategy (percentage of respondents) to respondents operating in a strategy-supportingrole (43% versus 36%). More than one-third saythey’re already delivering clear, measurable valuefrom their AI investments compared to those in astrategy-supporting role (37% versus 17%), and leaders also handle a broader scope of responsibil-ities: Across nine categories, they average 20% more responsibilities than other respondents.3 Interestingly, strategy-influencing leaders appear tobe scaling their impact quite differently from their(relatively) less influential peers. By systematicallyapplying technological and AI-driven solutions tohelp manage their broader scope of responsibilities,some of these leaders are helping redefine the financefunction as a proactive partner in the business that isaligned with the organization’s most crit