Xin Lang Zheng Quan·2025-08-11 06:37Summary 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, with significant variations across industries and individual companies [1]. Compensation Overview - The total compensation for CFOs in A-share listed companies in 2024 is 4.27 billion yuan, with an average salary of 814,800 yuan [1]. - In the machinery and equipment sector, the average CFO salary is approximately 634,900 yuan, with the highest being 3.07 million yuan and the lowest at 150,000 yuan [1]. - The majority of CFOs (47%) earn between 500,000 and 1 million yuan [1]. Age Structure - The average age of CFOs is 48.36 years, with the largest age group being 40-49 years, comprising 51% of the total [3]. - The oldest CFO is 63 years old, earning 613,000 yuan, while the youngest is 30 years old, earning 336,000 yuan [3]. Educational Background - The educational distribution shows 40 master's degree holders, 120 bachelor's degree holders, 40 associate degree holders, and 1 vocational degree holder, with average salaries of 744,300 yuan, 626,300 yuan, 543,700 yuan, and 246,600 yuan respectively [5]. - There is a positive correlation between education level and salary [5]. Performance and Compensation Relationship - There are instances of salary increases not aligned with company performance, such as a CFO whose salary increased by 41% despite a 205% decline in net profit [7]. - Five CFOs received warnings or public notifications for violations in 2024-2025 [7]. Violation Cases - Specific CFOs received multiple warnings for various violations, including incorrect financial reporting and participation in market manipulation [10]. - For example, a CFO received a 200,000 yuan fine for involvement in securities market manipulation, highlighting the regulatory scrutiny on CFOs [10].