Xin Lang Zheng Quan·2025-08-11 02:39Summary of Key Points Core Viewpoint - The 2024 A-share CFO data report reveals significant insights into the compensation structure and performance of CFOs in listed companies, highlighting discrepancies between salary increases and company performance. Group 1: Compensation Overview - The total compensation for CFOs in A-share listed companies reached 4.27 billion yuan in 2024, with an average annual salary of 814,800 yuan [1] - The average salary for CFOs in the public utility-electricity sector is approximately 743,800 yuan, with the highest salary being 1.90 million yuan and the lowest at 202,900 yuan [1] - The majority of CFOs (61%) earn between 500,000 and 1 million yuan [1] Group 2: Age Structure - The average age of CFOs is approximately 49.58 years, with the most common age group being 40-49 years, comprising 39% of the total [3] - The oldest CFOs are 57 years old, while the youngest is 32 years old, with respective salaries of 742,200 yuan and 600,500 yuan [3] Group 3: Educational Background - The distribution of educational qualifications among CFOs includes 3 PhDs, 19 Master's degrees, 30 Bachelor's degrees, and 5 Associate degrees, with corresponding average salaries of 1.11 million yuan, 860,200 yuan, 683,000 yuan, and 532,700 yuan [5] - There is a positive correlation between education level and salary, with companies employing PhDs having market values exceeding 100 billion yuan [5] Group 4: Performance and Compensation Relationship - There are instances of salary increases for CFOs despite declines in company performance, such as a 107% salary increase for a CFO while the company's net profit dropped significantly [7] - Five CFOs received warnings or public notifications regarding compliance issues in 2024-2025 [7] Group 5: Compliance Issues - Specific CFOs faced multiple warnings for various compliance issues, including improper revenue recognition and delayed performance disclosures, impacting their companies' financial reporting [8][9][10] - For example, a CFO received four warnings related to improper financial practices, leading to significant misstatements in reported revenues and profits [8]