2024中国首席财务官战略要务-英文

economyisgraduallyrelong-termimplicationsofsocapitalmarkets,geopoChinaCFOAgenda2024herowntransformatioNormanSzeViceChairLeadingPartnerofCFOProgramDeloitteChinamoreeffectively,cexpanding.GeopoliticsGeopoliticaltensionhascreabusinesses.Protectingcross-boofgoodsthroughsupplychainsbmatters:Globaltraderestaddressclimateconcernswishareholders.Indoingexpectationsoftheircompanies’climofemployedadultsindriversareValueCreTransformation;Openeatlydefined.They,too,areconverging,interconnectinCFO’sjob,then,isanongoingchallengTheshiftindemographics—agingcustomers.Forsome,theshopTechnologylanguagemodelswillcEnvironmentChinaCFOAgenda20241ChinaCFO1ChinaCFOAgenda2024DemographicsCSCValueCreationSustainabilityTalent&Culture3上expectationsofstatocustomerdissatisfactioareeasily(orquickly)quantifiChinaCFOAgenda2024Creatingvalueinavolatile,uncertain,ccapitalneededtofund22IfyouplantopursueM&Aandjointventure(JV)opporIfyouplantopursueM&Aandjointventure(JV)oppor57%34%Increasecompetitivepositioningand/orcapturesectorandmarketleadershipStrengtheningacorebusinessorraisingcapita57%34%Increasecompetitivepositioningand/orcapturesectorandmarketleadershipStrengtheningacorebusinessorraisingcapitalviadivestitureoralternatives(e.g.,JV,specialpurposeacquisitioncompany,alliances)BroadenoperatingmodelAcceleratelong-termtransformationtonewbusinessmodelsAcquire/expandcriticaltechnologicalassetsBroadenoperatingmodelAcceleratelong-termtransformationtonewbusinessmodelsAcquire/expandcriticaltechnologicalassetsPreventfurtherdeteriorationofweakenedmarketpositionShoreupandenhancesupplychain30%27%27%27%9%27%9%paceofChinesecompaniesg**98(79%)of**98(79%)oftotalrespondentsacrosseightindustriesanswered.Percentagesdonotaddupto100%becauserespondentscouldselectmorethanoneoption.Source:4Q2023CFOSignalsSurvey,USCFOProgram,DeloitteLLP.•State-OwnedCapitalAcquisition:State-ownedcapital-relSource:2023年中国并购交易市场洞察及2024展望ChinaCFOAgenda2024Currentlaborshortages—particularlyshortagManyworkerswantflexibleworkarrangempreferredtoworkfullyremotelChinaCFOAgenda2024jobs,managerswilllikelywanttoshiftassessproductivity.purposebehindwhatis44therespondentsanti“returningtotheoffice”isintense,withsomeworkplace,whileemployeesarChinaCFOAgenda2024Whatareyourexpectationsfory12%21%25%33%12%21%25%33%Wewillhiremorepeoplethanweletgo4%4%9%22%53%Wewilldeploydigitaltechnologiestoautomatecertainjobspreviouslyperformedbyhumans2%4%13%66%Wewilluseautomation/digitaltechnologiestofreepeopletousetheirtalentsforhigher-value2%4%13%66%12%44%Wewillusemorepart-timeand/orgigworkerstooffsetadecreaseinfull-timeposi12%44%12%12%6%17%31%Wewillofferahybridworkarrangementfor2024NeitheragreenordisagreeStronglydisagreeNeitheragreenordisagreeSomewhatagreeStronglyagree*123(99%)ofrespondentsacrosseightindustriesanswered.Note:Somerespondentsdidn’tanswereverypartofthequestion.Source:4Q2023CFOSignalsSurvey,USCFOProgram,DeloitteLLP.TopReasonsGenZsandmillennialschoosetheirorganizGoodwork/lifebalanceGoodwork/lifebalanceLearninganddevelopmentopportunitiesHighsalaryorotherfinancialbenefits31%25%21%21%19%22%GenZsMillennialsSource:Deloitte2024GenZandMillennialSurvey5businessmodels,identifyingnewimprovement.It’saleanalysis(FP&A)toimprovin“dividends”canthenbereinvestedinhigher-valuestrategicoppoChinaCFOAgenda2024reportingcanfreeupfinancepropertyissues,and6GenerativeAIisdata-drthefinancefunction,surveyedCFOsmdecision-making,higher-vChinaCFOAgenda2024Inyouropinion,whatarethemostpromisingpotential497l1Planning,forecasting,andanalysisAutomatedroutine/transactionalprocesses Increasedefficiencyandcostreduction Improveddecision-makingandinsights Accounting,reporting,497l1Internalaudit/internalcontrolsOther7**106(91%oftotalrespondents).TotalnumberofcommentsismorethanthetotalnumberofrespondentstothisquestionbecausesomeCFOscitedmultipleactions.**Note:Thesecategoriesweredevelopedbasedonresponsestoopen-endedtextquestions.7Source:3Q2023CFOSignalsSurvey,USCFOProgram,DeloitteLLP.shortageinGenAIexpertisecothough.Meanwhile,investingtransformation—redesigningAP/AR,connectingsiloedAtthesametime,financechiefsshouldworkcldisruptiontendstorequireafiswiftlyanalyzingthethreatCybersecurityisanotherthreattoaCFOSignalssurveytocitethetC-suiteexecutiveswilllikelywanttoworChinaCFOAgenda202488Giventhecurrentriskenvironment,whatarethetopthreeCybersecurityEnterpriseriskmanagement(ERM)Financeandinternalaudit43%40%76%Compliancewithlawsandregulations38%Financetransformation24%Artificialintelligencegovernance23%Environmental,social,andgovernance(ESG)reporting22%Third-partyrisk15%DataprivacyOther3%*117(94%)ofrespondentsacrosseightindustriesanswered.Thepercentagesdonotaddupto100%becauserespondentscouldselectmorethanoneoption.Source:4Q2023CFOSignalsSurvey,USCFOProgram,DeloitteLLP.9ChinaCFOAgenda20249CFOswillalmostcertainlybeinvoChinaCFOAgenda2024continuestomovetowardfulladclimateincapitalzerowillbechallenging.Whichproposedrulesorregulationsareofimpactonyourabilitytocomplyorotherfactors?63%Environmental,social,andgovernanceaccountinganddisclosurerequirements63%49%Cyberriskdisclosurerequirements48%Domesticcorporatetax-relatedregulations(e.g.,UScorporatealternativeminimumtaxproposal)48%43%Dataprivacyrules43%40%40%Internationaltaxregulations(e.g.,the15%GlobalMinimumTaxrequirement)40%40%Industry-specificregulations(e.g.,liquidityrequirements)26%25%Productstandards/certificationsAImanagementandethics25%23%Competition/antitrustregulations23%20%Employment-relatedtaxcompliance(e.g.,thoserelatedtohybridworkarrangements)20%13%9%6%InternetanddigitalplatformcompanyregulationsContentmanagementandmarketingreg13%9%6%Other*120(98%)ofrespondentsacrosseightindustriesanswered.Source:2Q2023CFOSignalsSurvey,USCFOProgram,DeloitteLLP.ChinaCFOAgenda2024TopclimateissuesalreadyimpRegulationofemissioOperationalimpactofclimate-relateddisasSource:Deloitte2023CxOSustainabilityReportstrategic,operational,reputadisruptedearlierthisyear.7Politicaluncflowsandcross-borderdealmaking.ChinaCFOAgenda2024implementationdatesvaryingdepissues,effectivelyintWiththegrowthofincreasinglysophistechnologyreliesontoinfoevenascompaniesuncov1212ChinaCFOAgenda2024AsCFO,whatareyourthreegreatestchalleChangingChangingand/orincreasingregulationsandworkingwithregulatorsImplementingprocessestoidentify,monitor,andaddressrisksManagingresources,costs,andbusinessconstraints43Managingmacroeconomicrisks,theirimpact,anduncertaintyRecruitingandretainingtherighttalenttomanagerisksManaginggeopoliticalandotherexternalfactorsObtaining/managingdataandtechnologyManagingcybersecurityrisksPrioritizingriskmanagementamongbusinessinitiatives*96(79%)ofrespondentsacrosseightindustriesanswered.**Note:Thesecategoriesweredevelopedbasedonresponsestoopen-endedtextquestions.Source:2Q2023CFOSignalsSurvey,USCFOProgram,DeloitteLLP.13/cn/en/pages/financeEndnotes1.InternationalMonetaryFund(IMF),“Thehighcostofglobaleconomicfragmentation,”IMFBlog,August28,2023.2.AshleyAhn,“Mallshavereboundedthankstoanunlikelysource:GenZ,”LosAngelesTimes,January19,2024.3.KarenWhiting,“GrowthSummit2023:TheimpactofAIongrowth,accordingtoexperts,”WorldEconomicForum,May10,2023.4.JenniferSteinmannetal.,“Engagedemployeesareaskingtheirleaderstotakeclimateaction,”DeloitteStateoftheConsumersurvey,DeloitteInsights,March2023.5.DougRand,EricKnachel,andLauraMcCracken,“TheSEC’snewclimatedisclosurerule:5keychangesforcompaniestoconsider,”SustainableBusinessfortheWallStreetJournal,March6,2024.6.FrancesSchwartzkopff,“EUdelaysnewESGreportingdemandsamidindustrypushback,”Bloomberg,updatedFebruary8,2024.7.TammyWhitehouse,“RedSeadisruption:Newreasontorefreshsupplychains,”Risk&ComplianceJournalfortheWallStreetJournal,February27,2024.8.TammyWhitehouse,“SEC’scyberdisclosurerule:Preppingforwhat’snew,”Risk&ComplianceJournalfortheWallStreetJournal,August2,2023.ChinaCFOAgenda2024AboutDeloitteDeloitteChinaprovidesintegratedprofessionalservices,withourlong-termcommitmenttobealeadingcontributortoChina’sreform,opening-upandeconomicdevelopment.Weareagloballyconnectedfirmwithdeeprootslocally,ownedbyourpartnersinChina.Withover20,000professionalsacross31Chinesecities,weprovideourclientswithaone-stopshopofferingworld-leadingaudit,taxandconsultingservices.Weservewithintegrity,upholdqualityandstrivetoinnovate.Withourprofessionalexcellence,insightacrossindustries,andintelligenttechnologysolutions,wehelpclientsandpartnersfrommanysectorsseizeopportunities,tacklechallengesandattainworld-class,high-qualitydevelopmentgoals.TheDeloittebrandoriginatedin1845,anditsnameinChinese(德勤)denotesintegrity,diligenceandexcellence.Deloitte'sglobalprofessionalnetworkofmemberfirmsnowspansmorethan150countriesandterritories.Throughourmissiontomakeanimpactthatmatters,wehelpreinforcepublictrustincapitalmarkets,enableclientstotransformandthrive,empowertalentstobefuture-ready,andleadthewaytowardastrongereconomy,amoreequitablesocietyandasustainableworld.DeloittereferstooneormoreofDeloitteToucheTohmatsuLimited(“DTTL”),itsglobalnetworkofmemberfirms,andtheirrelatedentities(collectively,the“Deloitteorganization”).DTTL(alsoreferredtoas“DeloitteGlobal”)andeachofitsmemberfirmsandrelatedentitiesarelegallyseparateandindependententities,whichcannotobligateorbindeachotherinrespectofthirdparties.DTTLandeachDTTLmemberf