Summary of Key Points Core Viewpoint - The report highlights the compensation trends of CFOs in A-share listed companies for 2024, indicating a total salary pool of 4.27 billion yuan and an average salary of 814,800 yuan per CFO [1]. Compensation Overview - The average salary for CFOs in the machinery and equipment-engineering machinery sector is approximately 926,100 yuan, with the highest salary being 4.51 million yuan for Liu Hua of Sany Heavy Industry and the lowest being 142,100 yuan for Yang Xin of Weibo Hydraulic [1]. - The majority of CFOs (45%) earn between 500,000 and 1 million yuan [1]. Age Structure - The average age of CFOs is about 50.79 years, with the largest age group being 50-59 years, comprising 45% of the total [3]. - The oldest CFO is Lin Jie from Jindao Technology at 67 years, while the youngest is Li Jianhui from Wantong Hydraulic at 34 years [3]. Educational Background - The distribution of educational qualifications among CFOs includes 8 with master's degrees, 12 with bachelor's degrees, and 9 with associate degrees, with average salaries of 1.48 million yuan, 682,200 yuan, and 759,500 yuan respectively [5]. - The highest salary among those with an associate degree is 2.84 million yuan for Ren Huiling from Zhongji United, ranking second in the industry [5]. Performance and Compensation Relationship - There are instances of salary increases not aligning with company performance, such as Yang Juan from Construction Machinery, whose salary rose by 68% to 575,200 yuan despite a 32.7% decline in net profit [7]. - Two CFOs received warnings or public notifications regarding compliance issues in 2024-2025 [7]. Compliance Issues - Zhuang Xuezhong from Tietuo Machinery received two warnings for failing to follow board review procedures and disclosure obligations, with a salary of 428,900 yuan [8]. - Lin Jie from Jindao Technology received one warning for adjusting government subsidies, affecting the company's reported net profits [8].
工程机械行业财务总监CFO观察：威博液压杨馨为大专学历 年薪仅14万元为行业垫底