本文为水龙誉财务郭志林总的十年感悟分享，简明扼要，句句经典。
1、我做了10多年财务总监，最大的体会是财务要跳出账簿、跳出数据思考。
2、表内与表外资产与能力的管理是CFO的核心竞争力。
3、CFO要注重产权管理，防止控制权旁落。
4、CFO要学会利用并购调整上市公司的利润。
5、财务“白骨精”：成本控制高手、融资高手、避税高手。
6、CFO三种能力：审计、银行家、掌控全局。
7、CFO形象：远看是扫地僧，近看是账房先生，细看是战略家。
8、CFO要像门口的狮子，多趴着，少站着。
9、财务金融复合型人才是CFO市场的刚需。
10、管理就是分钱。
11、修身养性，独立思考，谋定而后动是CFO的日常修行。
12、见贤思齐、卑以自牧。厚积薄发、韬光养晦。
13、做一个靠谱的人，一丝不苟的做事，这是本分。
14、初入道的财务人要用十年培养眼界、胸怀、技术，尤其培养抵御诱惑的能力。
15、拿得起（儒家）、放得下（道家）、想得开（佛家），不属于你的不必强求。
16、没有痴迷团队成员成长的襟怀，就不要做财务总监，被追随者超越，是你的福分。
17、我走的是渐悟的路，此路极其坎坷。渐悟路如湘军行军，不疾不徐，坚忍向前。背后，一把鼻涕一把泪，充满坚守与挣扎。
18、谈思想、谈工作、不谈是非，做实事。
19、300人以上或以下的公司的管理风格不同，方法是搭建框架。
20、少下文件，多发业务指导，多做案例分析与分享。
21、关注企业发展的方向和角度，及时调整财务战略。
22、有限多元化符合国情，研究合理性、逻辑性、可能性。
23、家族企业在现阶段仍是效率最高的治理模式，但总体前景黯淡。
24、思考公司财务战略与发展战略的关系，及时调整背离、疏远与否定。
25、横向协调是谋略：打通公司内部壁垒，打通标准、制度之间的灰色地带。
26、状态层次、制度层次、利益层次、文化层次，是解决问题时需要思考的，要学会在不同的层次解决不同的矛盾。
27、妥协是智慧，不是屈辱。
28、变通限于红线内，红线外无妥协。
29、建立互相牵制的业务网络。
30、审批审的是因果关系、证据链，审业务、法务、财务、税务的统一。要对得起良心、慎思明辨、确定追踪方式。
31、做好证据链管理，做百年铁案。
32、审消费清单，不留死角。
33、刚性支出审批放权，出问题严惩。
34、制度面前人人平等，法外无法。建制是博弈，CFO要适度强势。
35、专款专用、收支两条线。
36、不搞神秘化。
37、不借职务便利索要好处。
38、审核意见：退回完善、报销、作废三种。
39、阅读电子文件，做好颜色管理。绿色为通过、红色为否决、黄色为观察。39、博弈是对战略相关性的领悟，不是一般意义上的模仿。
40、确定目标，厘清关系，在此基础上协调与平衡。
41、人才观：格局大、团队合作意识强、跨行业经历、大企业经历、学习能力强、稳定性、宁缺毋滥。要想让CFO重视你，你就做好职业规划。
42、要有概况能力，要抓本质管理。报告写在一张纸上，文字须有职业化的优美。
43、大数据就是ERP，没有基础工作就没有大数据。ERP让业务数据在发生时录入，业务与财务的秒同步背景下，记账会计必然被淘汰。
44、没有数据敏感性，你可能入错行了。
45、数字会说话，用数据说话，让数据说话。
46、思维导图是很好的工具。
47、财务是赚钱的部门。
48、做财务，发不了大财，想发财到别处。
49、财务人是内控人。CFO是户部尚书。
50、协同性管理是CFO日常重要工作。
51、并购时CFO考虑的重点是资金、税收、效果。
52、善于分类。日事日毕。
53、核算是金，软件是金。
54、理财关注三张报表。内控研究表外资源和能力。
55、现金为王，不是说着玩的。经营现金流是管理的核心。
56、增持、减持、进入和退出，闪展腾挪，美在其中。资本运营领域蕴含很高的境界。
57、并购背后，支撑的是资本、信誉，更重要的是有效的财务风险控制之道。
58、主动财务，提前介入。
59、建立与决策层一致的共同思维，强化共同语境。
60、控制风险是财务的首要任务，财务预警是日常业务。
61、对机密不打听，不保留，不传播。
62、CFO与老板是合作伙伴，不是合同关系，不与公司打官司，要挟公司失大德。
63、提醒老板不要按官员的指示做投资及重大安排。
64、决策前调研、定方案、选人、定制度要慢，要考虑周全，行动要有雷霆之势。事前，敌情、我情都要了然在心。
65、现状代表利益均衡，但不一定和谐，和谐没有统一的标准。打破现状，需要各项利益调整。
66、管理抓反复，反复抓。没有处罚就没有管理。
67、下基层，找利益关系，找关键控制点，找制度调整方向。
68、会计道德：不依自己意愿改变公司整体，时刻坚守专业操守和原则。
69、不允许任何人轻易修改财务制度。
70、CFO与CEO要定期见面，碰思路，不是问问题，时刻保持合一的思路和思路的对接。
71、CFO要善谈、善写，要口笔相应。
72、站在老板角度考虑问题，敢于负责任，比领导的期望快半步。
73、一丝不苟地把事做好。我做CFO，认真的签好每个字，这是一种信誉。
74、企业不养老，不养闲人。干工作投入智慧，不投入感情。
75、管理报告内容：现状、影响、本质、临时性改进措施、永久性改进措施。
76、在利益层次游走的人不是你高远的合作伙伴。
77、读书是使命。在读书过程中，找回并与自己相遇。
78、利用制度漏洞套利的人，是内鬼。保持必要的制度漏洞，目的是为了发现“鬼”。
79、做好时间管理。业余时间做什么，决定一生命运。不是谁都有狗屎运。
80、正心，正念，正行，正果。
81、对人：互相尊重、坦诚、妥协。
82、慈悲与法布施。
83、远离官、匪。
84、我思故我在。假象背后是真相，真相背后是真理。
85、职业怀疑、判断、否定是合法的，不需要解释。
86、不要与昏聩、贪婪、暴戾的老板共事。
87、成长无人能替代，只有自己努力。
88、失败是必然，成功是偶然。在方向正确的前提下，坚持决定成败。
89、财务是人学，和人打交道的学问。知彼其实很难，透过选择性披露找真相，需洞悉人性。
90、财务人，心灵要有所依靠，见钱眼开、见色则迷会被利用。赌博、养小三的人不适合做会计，道理你懂的。心智不成熟、生活压力大的人，不要做出纳和仓库保管员。
91、轻履者远行，要善于归零。出差时，要安排心灵旅行。
92、享受工作成果，乐在其中。
附：对优秀财务总监设计的六段式进阶技能树：
通用：部门管理，团队建设
财务和相关部门负责人员的选用是财务总监的权力，由于每个财务总监的风险管理偏好和控制手法不同，他们需要非常得力并能得心应手的部下来快速理解财务总监的意图，并完成财务总监对于其职权范围经营目标的设计。但财务或者相关部门的人员管理和团队建设工作是具体部门经理的职责，而非财务总监的职责。
第一段：
1、账务清楚；
2、财务核算真实、准确、完整、及时反应业务实质；
3、能胜任面向资本市场的基本信息披露；
1和2明显是财务部门工作人员的要求，甚至这都不是财务经理的职责，过于细部了。3不是工作要求而是结果，只要在财务系统中对于管理和披露要求作出适当设置，只要1和2能够做到，满足3就是水到渠成的事情。
第二段：
1、进行有效财务分析，从财务口实现公司的数据化管理；
2、从财务分析中发现问题，解决问题；
3、系统性统筹优化财务流程，对业务形成支持；
财务分析，同样过于细部了。在职权分工比较明晰的企业中，在财务分析中发现问题和优化财务流程，这些都是向财务部经理负责的管理会计组人员所应做到的事情。当然涉及到解决问题，就要看问题所涉及的层面，如果是财务和相关部门之间的问题，财务部经理自己就可以去做相关的沟通工作。当然，还是要财务总监知道，但也仅仅是知道而已。只要不涉及到经营策略的变动，根本无需上升到总监级别的沟通。
第三段：
1、系统性实现企业的内控，进行财务风险管理；
2、进行有效的成本、费用管理；
3、在业务流程层面对公司可能存在的业务风险进行控制；
2仍然说的是细部的工作的成果，在流程设置合理的状态下，对于制度的执行力是有效的，这点就可以做到。1和3终于说到点子上了，站在财务工作的立场上去评价和控制业务的流程制度，这是每一个财务总监都会遇到的问题，也是财务总监需要和其他业务总监进行交锋的战场。但1和3说的仍然是结果，对于财务总监来说，他们要提出的是建议，而最终是否真的可以按照财务总监的设想去规范业务流程，需要博弈，需要更高层面的支持。
第四段：
1、进行很好的税务筹划；
2、完善的预算、结算控制；
3、完善的资金规划和调度；
又回到细部工作了，对吗？税务筹划、预算控制和资金规划是财务经理脑子里的一根弦，是财务部门内部就可以解决的问题，完全不必上升到总监这个层面。
第五段：
1、丰富的融资手段和良好的融资技巧：银行融资、债券、信托、可转债、股权融资；
2、丰富的投资手段和良好的投资水平：理财：用包括货币市场金融工具在内的各种工具进行理财；对于股权投资和并购的重大事项进行把握；
3、关系管理：面向包括银行、政府等相关者进行有效的关系管理；
在大多数公司的财务总监的岗位需求中，总有一条是“丰富的投资和筹资经验”，事务所在对企业内部控制进行审核的时候，在筹资和投资环节的审核中，总有一项工作是访谈财务总监。所以第五段说的倒是财务总监的必备技能了。
但我们仍然要区分的是，财务总监需要知道或者说需要精通的是筹资和投资活动本身对于企业经营活动，特别是财务活动中所影响的收益和风险要有清楚的认识，这样才能给董事会层面的决策以充分的依据。但，这并不意味着，财务总监需要去掌握这些细部的工作方法，以及要求财务总监本人就是此道高手，这是完全没有必要的。
比如说融资手段的选用和融资技巧的掌握，或者说更为细化的所谓的“良好的投资水平”，这也许是一个企业投融资部门人员的技能，但要求一个财务总监去掌握，实在有些大材小用了。同样，对于银行的关系管理是具体业务人员或者说财务人员的要求，而政府等相关部门的关系管理就更是需要足够专业或者经验的专业人士来进行的工作，作为财务总监，则不是必备的技能了。
第六段：
1、精通企业估值；
2、深刻理解资本市场，对于融资、投资、企业财务信息披露会给一级、二级市场传递什么样的信号有清醒的认识，对于公司市值管理的来龙去脉和实施路径有准确的见解和完善的规划；
3、对资本市场的法律框架有较为全面的了解，能够应用多种法律主体搭建资本运作的操作架构，在符合外部约束条件之下进行运筹。
很多人都认为如果能做到第六段，大概此人就不必去做财务总监了，随便一个投行或者资本管理公司都会拿出超高的薪水来聘任，做财务总监实在太屈才了。我的看法和他们完全一致！我认为第六段完全不是一个财务总监应该掌握的技能，而是一个多年侵淫资本市场行业的专业人士所应有的行业沉淀和职业本能，而财务总监只需要对财务报表数据对资本市场的影响有一个清晰的认识就足够了。
翻译
This article for the Shuilongyu financial Guo Zhilin ten years of sentiment sharing, concise, sentence by sentence classic.
1， I have been a chief financial officer for more than 10 years, and my biggest experience is that finance needs to think beyond the books and data.
2， The management of on-balance sheet and off-balance sheet assets and capabilities is the core competence of the CFO.
3，CFO should pay attention to property rights management to prevent the slip of control rights.
4, the CFO should learn to use mergers and acquisitions to adjust the profits of listed companies.
5, financial “white bone essence” : cost control expert, financing expert, tax avoidance expert.
6，CFO’s three abilities: audit, banker and control.
7, CFO image: far is the sweeping monk, close is the accounting Mr., a close look is a strategist.
8, CFO like the lion at the door, more prone, less standing.
9，Financial and financial composite talents are the most demanding in the CFO market.
This article for the Shuilongyu financial Guo Zhilin ten years of sentiment sharing, concise, sentence by sentence classic.
10，Management is money.
11Self-cultivation, independent thinking, planning and action are the daily practices of CFO.
12, see the sage, low self husbandry. Build up a strong foundation and keep a low profile.
13, do a reliable person, meticulous work, this is duty.
14, the beginning of the financial people to use ten years to cultivate vision, mind, technology, especially the ability to resist temptation.
15, pick up (Confucian), put down (Taoist), think (Buddhist), do not belong to you do not have to insist.
16, there is no obsession with the growth of team members, do not do the chief financial officer, be surpassed by followers, is your blessing.
17, I walk is the road of enlightenment, this road is extremely bumpy. I gradually realized that the road was like the march of the Hunan Army. Behind, a snot a tear, full of stick and struggle.
18，Talk about ideas, talk about work, don’t talk about right and wrong, do practical things.
19，Companies with more than 300 people or fewer have different management styles. The approach is to set up a framework.
20, less documents, more business guidance, more case analysis and sharing.
Feeling to share
21，Pay attention to the direction and Angle of enterprise development and adjust financial strategy in time.
22，Limited diversification conforms to national conditions and studies rationality, logic and possibility.
23，The family business is still the most efficient governance model at this stage, but the overall outlook is bleak.
24，What is examined and approved is the unification of causality, evidence chain, audit business, legal affairs, finance and taxation. It is important to have a clear conscience, make clear decisions and determine the tracking method.
25, horizontal coordination is strategy: open up the company’s internal barriers, open up the gray area between standards and systems.
26, state level, system level, interest level, cultural level, is to solve the problem need to think about, to learn to solve different contradictions at different levels.
Compromise is wisdom, not humiliation.
Feeling to share
28, flexible within the red line, no compromise outside the red line.
29，Establish a reciprocal business network.
30，What is examined and approved is the unification of causality, evidence chain, audit business, legal affairs, finance and taxation. It is important to have a clear conscience, make clear decisions and determine the tracking method.
31, do a good job of evidence chain management, do a hundred years of iron case.
32，Review the consumption list, leaving no dead ends.
33, rigid expenditure examination and approval authority, if the problem is severely punished.
34，Everyone is equal before the system, outside the law. The establishment is a game, the CFO should be moderately strong.
35, special funds, revenue and expenditure two lines.
36，Don’t be mysterious.
37, do not borrow the job convenience to ask for benefits.
38, audit comments: return and perfect, reimbursement, cancellation of three.
39, read electronic documents, do a good job of color management. Green for pass, red for veto, yellow for observe. 39. Game is the understanding of strategic relevance, not imitation in the general sense.
40, determine the goal, clarify the relationship, on the basis of coordination and balance.
Feeling to share
41，Talent view: large pattern, strong sense of team cooperation, cross-industry experience, large enterprise experience, strong learning ability, stability, tranquility. If you want the CFO to take you seriously, you need to plan your career.
42，To have the ability to overview, to grasp the essence of management. The report should be written on a piece of paper and written in a professional style.
43，Big data is ERP, and there is no big data without basic work. ERP allows business data input when it occurs. Under the background of second synchronization between business and finance, bookkeeping accounting is bound to be eliminated.
44，Without data sensitivity, you may be in the wrong line of work.
45，Numbers can speak, speak with data, let data speak.
46，Mind maps are great tools.
47，Finance is a money-making department.
48，Do finance, can not make a lot of money, want to get rich elsewhere.
49，Financial people are internal control people. The CFO is in charge of the department.
50，Collaborative management is an important daily job of the CFO.
51，Finance, tax and effect are the key considerations of CFO in M&A.
52, good at classification. Every day comes and goes.
Feeling to share
53，Accounting is gold, software is gold.
54，Pay attention to three financial statements. Internal control research off-balance sheet resources and capabilities.
55, cash is king, not for fun. Operating cash flow is the core of management.
56, increase, reduce, enter and exit, flash show to move, beauty in them. Capital operation field contains a very high level.
57, behind the merger and acquisition, support is the capital, reputation, more important is the way of effective financial risk control.
58, active finance, early intervention.
59，Establish common thinking consistent with the decision-making level and strengthen the common context.
60, risk control is the primary task of finance, financial early warning is daily business.
Feeling to share
61, do not inquire about secrets, do not retain, do not spread.
62, CFO and the boss is a partner, not a contractual relationship, not with the company to Sue, blackmail the company lost great virtue.
63, remind the boss not to follow the instructions of officials to make investments and major arrangements.
64, before the decision research, plan, selection, system to slow, to consider, action should have the potential of thunder. In advance, the enemy, my love to understand.
65, the status quo represents the balance of interests, but not necessarily harmonious, harmonious without unified standards. Breaking the status quo requires a realignment of interests.
66, management catch repeatedly, repeatedly catch. No punishment, no management.
67, at the grassroots level, to find interest relations, to find critical control points, to find the direction of system adjustment.
68, accounting ethics: not according to their own will to change the company as a whole, always adhere to professional ethics and principles.
69，No one is allowed to easily modify the financial system.
70，The CFO and CEO should meet regularly to discuss ideas, not to ask questions. They should always maintain the unity of ideas and the connection of ideas.
71, CFO to good talk, good writing, to the corresponding oral pen.
72，Stand in the boss’s point of view, dare to be responsible, half a step faster than the leader’s expectations.
73, meticulous to do things well. As CFO, I signed every word carefully, which is a kind of reputation.
74，Enterprises do not care for the elderly, do not keep idle people. Work into wisdom, not emotion.
75，Contents of management report: current situation, impact, essence, temporary improvement measures, permanent improvement measures.
76，People who walk in the interest level are not your lofty partners.
77，Reading is a mission. In the process of reading, find and meet yourself.
78, the use of system loopholes arbitrage, is the mole. Maintain the necessary system loopholes, the purpose is to discover the “ghost”.
79, good time management. What you do in your spare time determines your life. Not everyone is lucky.
80，Positive, mindful, positive, positive.
Feeling to share
81，To people: mutual respect, honesty, compromise.
82，Compassion and Dharma giving.
83, away from officials, bandits.
84，I think, therefore I am. Behind the illusion is truth, behind the truth is truth.
85, professional doubt, judgment, negative is legal, do not need to explain.
86，Don’t work with a boss who is crazy, greedy and violent.
87，No one can replace growth, only their own efforts.
88，Failure is inevitable, success is accidental. On the premise of the right direction, insist on success or failure.
Feeling to share
89，Finance is the study of people, and people dealing with knowledge. It’s hard to know. Finding the truth through selective disclosure requires an understanding of human nature.
90Financial people, the heart to rely on, see money, see color fans will be used. Gambling, keeping a mistress is not suitable for accounting, the reason you know. Mentally immature, life pressure people, do not do cashier and warehouse keeper.
91，Light walking, to be good at zero. When traveling for business, arrange a spiritual trip.
92, enjoy the results of work, enjoy it.
Feeling to share
Appendix: Six-stage advanced skill tree designed for excellent financial directors:
General: department management, team building
The selection of responsible personnel of finance and related departments is the power of the CFO. Since each CFO has different risk management preferences and control methods, they need to be very effective and able to quickly understand the intention of the CFO and complete the design of the business objectives of the CFO’s scope of authority. However, personnel management and team building in finance or related departments is the responsibility of the specific department manager, not the CFO.
The first paragraph:
- Clear accounting;
- The financial accounting is true, accurate, complete and timely reflects the business essence;
- Capable of disclosing basic information to the capital market;
1 and 2 are obviously the requirements of the staff of the financial department, and even this is not the responsibility of the financial manager, too detailed. 3 is not a work requirement but a result. As long as the management and disclosure requirements are properly set in the financial system, as long as 1 and 2 can be achieved, it is natural to meet 3.
The second paragraph:
- Conducted effective financial analysis and realized the company’s data-based management from the perspective of finance;
- Found and solved problems from financial analysis;
- Systematically coordinated and optimized the financial process to support the business;
Financial analysis, too, is too detailed. In an enterprise with a clear division of functions and responsibilities, finding problems in financial analysis and optimizing financial processes are the tasks of the management accounting team, which is responsible to the finance manager. Of course, when it comes to solving the problem, it depends on the level involved in the problem. If the problem is between finance and relevant departments, the financial manager can do the relevant communication work by himself. Of course, the finance director needs to know, but that’s about it. As long as it does not involve a change in business strategy, there is no need to communicate to the director level.
Paragraph 3:
- Systematically realized internal control of the enterprise and managed financial risks;
- Effective cost and expense management;
- Control possible business risks of the company at the level of business processes;
2 still refers to the results of the detailed work. Under the reasonable state of the process setting, it is effective for the execution of the system. This can be done. 1 and 3 finally get to the point, standing in the position of financial work to evaluate and control the business process system, which is a problem that every financial director will encounter, but also the financial director needs to fight with other business directors. However, 1 and 3 still refer to the result. For the CFO, what they need to put forward is the suggestion, and whether the business process can be regulated according to the CFO’s idea ultimately needs the game and the support from a higher level.
Paragraph 4:
- Good tax planning;
- Perfect budget and settlement control;
- Perfect capital planning and scheduling;
Back to the details, right? Tax planning, budget control and capital planning are strings in the financial manager’s head and can be handled internally, not at the director level at all.
Paragraph 5:
- Rich financing means and good financing skills: bank financing, bonds, trusts, convertible bonds, equity financing;
- Rich investment means and good investment level: Financial management: financial management with various tools including money market financial instruments; To grasp the important matters of equity investment and mergers and acquisitions;
- Relationship management: effective relationship management for stakeholders including banks and governments;
In most companies, one of the job requirements of the chief financial officer is “rich investment and financing experience”. When the firm audits the internal control of the enterprise, there is always an interview with the chief financial officer in the audit of financing and investment links. Paragraph 5 is a necessary skill for a chief financial officer.
we still need to distinguish that the chief financial officer
However, we still need to distinguish that the chief financial officer needs to know or be proficient in financing and investment activities. He needs to have a clear understanding of the benefits and risks affected by the business activities, especially the financial activities, so as to provide sufficient basis for the decision-making at the board level. However, this does not mean that the chief financial officer needs to master the working methods of these details, as well as the requirement that the chief financial officer himself is a master of this, this is completely unnecessary.
For example, the selection of financing means and the mastery of financing skills, or more specifically the so-called “good investment level”, which may be the skills of an enterprise’s investment and financing department, but it is too much for a chief financial officer to master. Similarly, the relationship management of the bank is the requirements of the specific business or financial personnel, while the relationship management of the government and other relevant departments is the need for enough professional or experienced professionals to carry out the work, as the chief financial officer, is not necessary skills.
Paragraph 6:
- Proficient in enterprise valuation;
- Have a deep understanding of the capital market, have a clear understanding of the signals sent to the primary and secondary markets by financing, investment and corporate financial information disclosure, and have accurate insights and perfect plans for the context and implementation path of the company’s market value management;
- Have a comprehensive understanding of the legal framework of the capital market, and be able to apply a variety of legal subjects to build the operational framework of capital operation, and carry out operations under the external constraints.
A lot of people think that if you can do the sixth paragraph, maybe the person doesn’t need to be a CFO, any investment bank or capital management firm will pay a high salary to hire, to be a CFO is too low. I see eye to eye with them! In my opinion, the sixth paragraph is not the skill that a financial director should master at all, but the industry precipitation and professional instinct that a professional who has been invading the capital market industry for many years should have. The financial director only needs to have a clear understanding of the impact of financial statement data on the capital market.
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