Chief Financial Officer

Chief Financial Officer

Die Funktionsbezeichnung Chief Financial Officer (CFO) aus dem angelsächsischen Raum entspricht im Deutschen etwa dem Kaufmännischen Geschäftsführer oder Finanzvorstand bei Aktiengesellschaften (Finanzwesen).

Im Zuge der Internationalisierung wird diese Bezeichnung teilweise auch in deutschsprachigen und anderen Ländern benutzt, wobei sie hier keine rechtliche Bedeutung hat, sondern nur ein Zusatztitel ist.

In den USA ist der CFO durch den CFO Act von 1990 auch für Regierungs-Einrichtungen eingeführt worden. In Deutschland nimmt in Behörden der Beauftragte für den Haushalt diese Funktion wahr.

Weblinks

Wiktionary Wiktionary: CFO – Bedeutungserklärungen, Wortherkunft, Synonyme, Übersetzungen



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