Group 1 - The total salary scale of CFOs in A-share listed companies for 2024 is approximately 4.27 billion yuan, with an average salary of about 634,900 yuan in the machinery and equipment-general equipment industry [1] - The highest salary among CFOs is 3.066 million yuan for Zeng Han from China International Marine Containers, while the lowest is for a CFO from Jiuzhou Electric [1] - The average age of CFOs is approximately 48.36 years, with the majority (51%) aged between 40-49 years [1] Group 2 - The educational background of CFOs shows a positive correlation with salary, with master's degree holders earning an average of 744,300 yuan, while those with a diploma earn an average of 246,600 yuan [1] - There is a noted discrepancy where CFO salaries do not align with company performance, indicating potential issues in incentive structures [1] - A total of five CFOs have received warnings or public notifications for violations in 2024-2025 [1] Group 3 - Specific violations include Liang Kejing from Plite receiving two warnings for errors in periodic reports and premature revenue recognition, with a salary of 652,500 yuan [2] - Cong Shouyan from Baoding Technology also received two warnings for errors in non-recurring net profit, with a salary of 500,000 yuan [2] - Xiao Yonglin from Haoshi Electromechanical received one warning and a fine of 2 million yuan, with a salary of 1.2408 million yuan, indicating a pattern of previous violations [2]

Group 1 - The total salary of CFOs in A-share listed companies for 2024 is approximately 4.27 billion yuan, with an average salary in the environmental governance sector being about 685,200 yuan [1] - The highest-paid CFO is Yi Zhiyong from Green Power, earning 1.55 million yuan, while the lowest is from Qingshuiyuan with a salary of 480,000 yuan [1] - The average age of CFOs is approximately 47.15 years, with the majority (57%) aged between 40-49 years [1] Group 2 - There is a positive correlation between education level and salary among CFOs, with average salaries of 942,100 yuan for PhDs, 793,200 yuan for Master's, 639,500 yuan for Bachelor's, and 545,800 yuan for Associate degrees [1] - Instances of salary not aligning with company performance have been noted, such as Wang Hui from Xuelang Environment, whose salary did not reflect the company's performance [1] - A total of 9 CFOs in the industry received warnings or public notifications for violations in 2024-2025 [1] Group 3 - Yang Jihua from Lintai Environmental Protection has the highest number of violations (3 times) with a total fine of 900,000 yuan, while earning 349,500 yuan in 2024 [2] - Fang Guangquan from Jinyuan Co. has 2 violations with a total fine of 400,000 yuan, earning 1.0978 million yuan in 2024 [2] - Wang Sunchun from Qingxin Environment received a salary of 950,000 yuan despite a 400% decline in net profit, with 2 violations noted [2]

Core Insights - The report highlights the significant role of CFOs in listed companies, with the total salary scale for CFOs in A-share companies reaching 4.27 billion yuan in 2024, averaging 814,800 yuan per year [1] Salary Distribution - The average salary for CFOs in the hotel and restaurant industry is approximately 1.13 million yuan, with the highest salary being 5.65 million yuan for Li Xiangrong of Shoulu Hotel, ranking eighth in the market [1] - The lowest salary recorded is 261,600 yuan for Tian Baiqian of Xi'an Catering, with 50% of CFOs earning below 500,000 yuan [1] Age Structure - The average age of CFOs is about 51.5 years, with the majority (63%) aged between 50-59 years [3] - The oldest CFO is Shi Hongwei from Jinling Hotel at 57 years, earning 567,000 yuan, while the youngest is Xie Caiping from Huatian Hotel at 45 years, earning 375,000 yuan [3] Educational Background - The educational distribution shows 1 PhD, 3 Master's, and 4 Bachelor's degrees among CFOs, with average salaries of 840,400 yuan, 2.30 million yuan, and 324,600 yuan respectively [5] - Ai Gengyun from Jinjiang Hotel, holding a PhD, is 54 years old and earns 840,400 yuan, ranking second in the industry [5] Performance and Salary Relationship - There is a concerning trend where CFO salaries do not align with company performance, as seen with Shilei from Quanjude, whose salary increased by 52% to 680,800 yuan despite a 43.2% decline in net profit [7] - Similarly, Zhang Yong from Junting Hotel saw a 19% salary increase to 331,700 yuan while the company's net profit fell by 17.4% [7]

Core Insights - 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 highest-paid CFO in the environmental equipment sector is Qiu Shoucai from Longjing Environmental, earning 1.55 million yuan, while the lowest is Liu Yanlu from Guolin Technology, earning 215,900 yuan [1] - The age distribution of CFOs shows an average age of 46.9 years, with the oldest being 54 years old and the youngest at 37 years old [3] - There is a reverse correlation between education level and salary among CFOs, with those holding a doctorate earning an average of 488,700 yuan, while those with a college diploma earn 452,800 yuan [5] - Some CFOs have seen salary increases despite their companies experiencing significant declines in net profit, indicating a disconnect between compensation and performance [7] Salary Distribution - The average salary for CFOs in the environmental equipment sector is approximately 675,800 yuan, with 43% of CFOs earning below 500,000 yuan [1] - CFO Zhang Lihua from Shijin Technology received a salary of 658,300 yuan in 2024, despite the company’s net profit declining by 456.1% [7] - CFO Wang Qingbo from Yingfeng Environment received a salary of 1.1998 million yuan, a 50% increase from the previous year, despite receiving two warning letters for violations [8] Education and Performance - The educational background of CFOs includes 1 PhD, 5 Master's degrees, 11 Bachelor's degrees, and 4 with college diplomas, with corresponding average salaries reflecting a reverse relationship with education [5] - CFO Wu Kai from *ST Jieneng, despite holding a doctorate, earned 488,700 yuan, which is below the industry average, and the company faced a 21.5% decline in revenue [5] - CFOs with lower educational qualifications, such as Zhang Lihua from Shijin Technology, earned salaries close to the industry average, indicating that performance may not align with educational attainment [5] Compliance Issues - Two CFOs received warnings or public notifications for compliance violations in 2024-2025 [7] - Wang Qingbo from Yingfeng Environment, despite receiving two warnings, had a significant salary increase, raising questions about the relationship between compliance and compensation [8] - Wang Jin from Bixing Wulian received one warning and earned 574,100 yuan, highlighting ongoing compliance challenges within the industry [8]