CFO在全球化中的领导力

Contents. About ACCA. Introduction3Key insights4Survey demographics5Macroeconomic landscape and strategic choices6Identifying enterprises’ core competencies11Evolving strategic role of CFOs14Construction of risk compliance system19Coordination of talent and ecosystems23Future actions and resource needs26Closing remarks: Insights from ACCA’s Chief Economist29Contact us30 We are ACCA (the Association of Chartered Certified Accountants),the only truly global professional accountancy body. Since we were founded in 1904, we’ve been breaking down barriersto the accountancy profession. Today we proudly support a diversecommunity of over257,900members and530,100future membersin180countries. We’reredefining accountancy.Our cutting-edge qualifications,continuouslearning and insights are respected and valued byemployers in every sector. They equip individuals with the businessand finance expertise and ethical judgement to lead and drivesustainable value in organisations and economies worldwide. Guided by our purpose and values, we’re leading the accountancyprofession for a changed world. Partnering with policymakers, standardsetters, the donor community, educators and other accountancybodies, we’re strengthening and building a profession that focuses onpeople, planet and prosperity to create value for all. Find out more ataccaglobal.com Introduction. In alignment with the recommendations from the 15thFive-Year Plan (2026-2030) for national economic andsocial development, China continues to advance high-levelopening-up – creating new opportunities for mutuallybeneficial cooperation and an open, win-win economicmodel that’s essential for Chinese-style modernisation. For Chinese enterprises, globalisation is no longer optional but a strategicimperative – integral in adapting to the evolving stages of nationaldevelopment, trends of economic globalisation, and the need to build a newdevelopmental paradigm that boosts high-quality growth. While the digital transformation and regional economic integration createnew opportunities for expansion, enterprises face uncertainties of anincreasingly complex international political and economic landscape. Shifts inglobalisation have presented both opportunities and challenges for corporatedevelopment – posing new expectations on chief financial officers (CFOs). Against this backdrop, CFOs are being asked to move beyond theirtraditional role as financial stewards: ‘Can CFOs become strategic decision-makers and valuecreators who help their organisations build long-termresilience and sustainable growth?’ To explore this question, ACCA, in collaboration with SNAI, Kingdee and BDO,conducted a joint survey,CFO leadership in globalisation. Key insights. EVOLVING STRATEGIC ROLE OF CFOs COORDINATION OF TALENT AND ECOSYSTEMS MACROECONOMIC LANDSCAPE AND STRATEGIC CHOICES ■Chinese enterprises’ global expansion is primarily drivenby market push-and-pull factors and policy support.■Intensifying market competition and macroeconomicdevelopment are ushering enterprises into a new stageof globalisation.■A ‘1+N’ development model centred on the Belt and RoadInitiative (BRI) is gradually taking shape. ■With compliance as a baseline requirement, the role of CFOsis shifting from financial implementers to strategic enablers.■Team building and strategy implementation are CFOs’top priorities.■Currency risk management remains the weakest capabilityacross finance teams, while supply chain resilience andbusiness-finance are growing concerns. ■Managing international finance teams is focused oncompliance and communication, rather than finance itself.■The challenges faced differ by business model – withcross-cultural communication particularly acute in mediaand IT, while controls and finance business partners’capacities are the main areas of concern in healthcare. FUTURE ACTIONS AND RESOURCE NEEDS CONSTRUCTION OF RISK COMPLIANCE SYSTEM ENTERPRISES’ CORE COMPETENCIES ■The expansion model of asset-light cooperation is expectedto gradually mature over the next three years – with somehigh-end industries investing more in technology localisation.■Nearly half (45%) of the enterprises surveyed are preparingfor or considering the establishment of a corporate treasurycentre (CTC) – marking a new chapter for global financialmanagement.■Fiscal and tax support is the most pressing need forenterprises expanding globally. ■Hard competencies – such as technology and products– remain the key differentiators for enterprises seekingglobalisation.■As expansion advances, soft competencies – such aschannels, branding and talent – have become increasinglycritical.■Traditional expansion models continue to dominate – withlimited exploration of emerging models. ■Regulatory compliance is the main barrier to globalisation. ■Risk priorities are determined by industry characteristics –with regulatory/compliance/legal risks being the mostprominent across all sectors. ■CFOs are required to possess three key capabili