XIYU TOURISM(SZ:300859) Xin Lang Zheng Quan·2025-08-11 05:44Summary of Key Points Core Viewpoint - The 2024 A-share CFO compensation 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 importance of CFOs in corporate management [1]. Compensation Overview - The average salary for CFOs in the social services - tourism and scenic spots sector is approximately 540,900 yuan, with the highest salary being 1.1442 million yuan for Luo Lianying from Tibet Tourism, and the lowest being 233,000 yuan for Wang Xiaolong from Guilin Tourism [1]. - A significant portion of CFOs, 57%, earn below 500,000 yuan, totaling 8 individuals [1]. Age Structure - The average age of CFOs is approximately 46.93 years, with the oldest being 59 years old and the youngest at 36 years old [3]. Educational Background - The educational distribution among CFOs includes 4 with master's degrees, 8 with bachelor's degrees, and 2 with associate degrees, with average salaries of 606,900 yuan, 524,100 yuan, and 476,200 yuan respectively [5]. Performance and Compensation Relationship - There are instances of salary increases for CFOs despite declines in company performance, such as Xu Shihao from Dalian Shengya, whose salary increased by 17,900 yuan (3%) while the company's net profit dropped by 304.2% [7][8]. - Liu Kewen from Tianfu Cultural Tourism saw a salary increase of 46,400 yuan (13%) despite a 143.6% decline in net profit [8]. Compliance Issues - Three CFOs received warnings or public notifications for compliance violations between 2024 and 2025 [8]. - Specific cases include Xu Zhongping from Xiangyuan Cultural Tourism, who received 4 warnings and was fined 800,000 yuan for improper fund usage [9]. - Chen Shengmin from Songcheng Performing Arts received 2 warnings for significant profit adjustments, while Wang Xiaolong from Guilin Tourism received 1 warning for accounting errors related to subsidiary losses [10].