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本文通过收集在深交所上市的批发零售业上市公司2012~2014年所披露的信息,研究了上市公司财务总监个人特征和财务绩效的关系。我们想通过此问题的研究,为企业相关职位的任命和人员提拔提供一般建议,也为相关财务制度的修改和制定提供支撑。最终结论是:财务总监的学历和职称与财务绩效正相关,而年龄和性别与财务绩效不相关。
This article studies the relationship between personal characteristics and financial performance of listed CFOs by collecting information disclosed by listed companies in wholesale and retail industry from 2012 to 2014. Through the study of this issue, we would like to provide general advice on the appointment and promotion of relevant positions in the enterprise and also provide support for the revision and formulation of the relevant financial system. The final conclusion is: financial director of academic qualifications and job titles and financial performance is positively related to the age and gender and financial performance is not related.