关键词: 财务总监,财务执行力,财务报告质量,网络位置

Abstract: From the perspective of social network, this paper empirically examines the impact of the financial executive capability of CFO on the quality of financial reports. It is found that the quality of corporate financial reports can be improved significantly in the enterprise whose CFO becomes a member in the board of directors as an internal director. A further examination of the network sites of listed companies from the perspective of independent directors can find that the higher the degree of network centrality and the richer the network structural holes of listed companies, the greater the role of CFO’s financial executive capability in promoting the quality of financial reports. When the industrial competitive degrees are distinguished, compared with the competitive industries, the financial executive capability of CFOs in the monopoly industry has a greater effect on the improvement of the quality of financial reports. And the richer the network structural holes of listed companies in the competitive industry, the greater the promotion effect of CFO’s financial executive capability on the quality of financial reports.

Key words: CFO; financial executive capability; quality of financial reporting; network site