Summary of Key Points Core Viewpoint - The 2024 A-share CFO Data Report indicates that the total salary for CFOs in A-share listed companies reached 4.27 billion yuan, with an average annual salary of 814,800 yuan, highlighting the significant role of CFOs in corporate management [1]. Salary Distribution - The average salary for CFOs in the environmental management industry is approximately 685,200 yuan, with the highest salary being 1.55 million yuan for Yi Zhiyong from Green Power, and the lowest being 137,000 yuan for Wang Lin from Qingshuiyuan [1]. - The majority of CFOs (43%) earn between 500,000 and 1 million yuan [1]. Age Structure - The average age of CFOs is about 47.15 years, with the largest age group being 40-49 years, comprising 57% of the total [3]. - The oldest CFO is 75 years old, while the youngest is 35 years old [3]. Educational Background - The educational distribution shows that there are 2 PhDs, 18 Master's degrees, 46 Bachelor's degrees, and 4 Associate degrees among CFOs, with average salaries of 942,100 yuan, 793,200 yuan, 639,500 yuan, and 545,800 yuan respectively, indicating a positive correlation between education level and salary [5]. - The highest salary among PhD holders is 1.38 million yuan, while the lowest among those with an Associate degree is 296,200 yuan [5]. Performance and Salary Relationship - There are instances of salary increases for CFOs despite declines in company performance, such as Wang Huimin from Xuelang Environment, whose salary increased by 14% while the company's net profit dropped significantly [7]. - Violations of disclosure regulations were noted, with 9 CFOs receiving warnings or public notifications in 2024-2025 [7]. Violation Cases - Specific cases of CFOs with multiple violations include Yang Jihua from Lian Tai Environmental, who had 3 violations and a salary of 349,500 yuan, and Fang Guangquan from Jinyuan Co., who had 2 violations with a salary of 1.1 million yuan [8][9]. - Wang Sichun from Qingxin Environment received a salary of 950,000 yuan despite a 400% drop in net profit, indicating a lack of timely disclosure of performance [9].
环境治理行业财务总监CFO观察：艾布鲁殷明坤75岁高龄 为行业内年龄最大 薪酬为48万元