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, with significant variations across industries and individual companies [1]. Group 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 automation equipment sector, the average salary for CFOs is approximately 779,700 yuan, with the highest being 2.37 million yuan for Wang Xia from Huagong Technology and the lowest being 152,500 yuan for Chen Zhen from Oke Technology [1]. - The majority of CFOs (59%) earn between 500,000 and 1 million yuan, totaling 44 individuals [1]. Group 2: Age Structure - The average age of CFOs is approximately 47.16 years, with the largest age group being 40-49 years, comprising 32 individuals (about 43%) [3]. - The oldest CFO is Wang Xuxia from Ruisheng Intelligent at 61 years old, earning 269,300 yuan, while the youngest is Chen Zhen from Oke Technology at 29 years old, earning 152,500 yuan [3]. Group 3: Educational Background - The educational distribution of CFOs includes 1 PhD, 25 Master's degrees, 38 Bachelor's degrees, and 10 with lower qualifications, with average salaries of 1.97 million yuan, 953,000 yuan, 683,000 yuan, and 598,400 yuan respectively [5]. - Tian Huachen from Yingweiting, holding a PhD, earns 1.97 million yuan, while Xu Xuhua from Changfu shares a secondary vocational education and earns 591,800 yuan [5]. Group 4: Performance and Compensation Relationship - There are instances of salary increases for CFOs despite significant declines in company profits, indicating a disconnect between compensation and performance [7]. - For example, Wang Lijie from Yijiahe saw a salary increase of 66% to 789,400 yuan, while the company's net profit plummeted by 2069% [7]. - Similar trends are observed with other companies, such as Tianzhong Precision and Aiston, where CFOs received salary increases despite drastic profit declines [7]. Group 5: Compliance and Violations - A total of 8 CFOs received warnings or public notifications for compliance issues in 2024-2025 [7]. - Specific cases include Zhang Lu from Dongjie Intelligent, who received 3 warnings and earned 602,000 yuan, and Yu Yonghua from Chuangshiji, who received 2 warnings with a salary of 1.59 million yuan [8][9]. - Violations included inaccurate financial disclosures and improper accounting practices, affecting the integrity of financial reporting [9].

Core Insights - The total compensation for CFOs in A-share listed companies reached 4.27 billion yuan in 2024, with an average salary of 814,800 yuan [1] - The average salary for CFOs in the machinery and automation equipment sector is approximately 779,700 yuan, with the highest salary being 2.37 million yuan and the lowest at 152,500 yuan [1] - The age distribution of CFOs shows an average age of 47.16 years, with the majority (43%) aged between 40-49 years [3] - Educational background indicates that there is one PhD holder, 25 with master's degrees, 38 with bachelor's degrees, and 10 with lower qualifications, with corresponding average salaries of 1.97 million yuan, 953,000 yuan, 683,000 yuan, and 598,400 yuan respectively [5] - There is a concerning trend where CFO compensation is not aligned with company performance, with several companies experiencing significant profit declines while CFO salaries increased substantially [7] Salary Distribution - The highest-paid CFO in 2024 is Wang Xia from Huagong Technology, earning 2.37 million yuan, while the lowest is Chen Zhen from Oke Technology, earning 152,500 yuan [1] - The majority of CFOs (59%) earn between 500,000 to 1 million yuan [1] Age and Education - The oldest CFO is Wang Xuxia from Ruisheng Intelligent at 61 years old, while the youngest is Chen Zhen from Oke Technology at 29 years old [3] - The only PhD CFO, Tian Huachen from Yingweiting, earns 1.97 million yuan [5] Performance and Compliance Issues - Several CFOs have seen salary increases despite their companies reporting significant profit declines, such as Wang Lijie from Yijiahe, whose salary rose by 66% while the company's net profit plummeted by 2069% [7] - A total of 8 CFOs received warnings or public notifications regarding compliance issues in 2024-2025 [7] - Specific cases include Zhang Lu from Dongjie Intelligent receiving 3 warnings, and Yu Yonghua from Chuangshiji receiving 2 warnings for various compliance failures [8][9]

Summary of Key Points Group 1: Overall Compensation Trends - 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 average salary for CFOs in the machinery and equipment-general equipment sector is approximately 634,900 yuan, with the highest salary 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] Group 2: Age Distribution - The average age of CFOs is approximately 48.36 years, with the largest age group being 40-49 years, accounting for about 51% [3] - The oldest CFO is 63 years old, earning 613,000 yuan, while the youngest is 30 years old, earning 336,000 yuan [3] Group 3: Educational Background - The distribution of CFOs by education level shows 40 with master's degrees, 120 with bachelor's degrees, 40 with associate degrees, and 1 with a secondary vocational degree, with corresponding 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] Group 4: Performance and Compensation Relationship - There are instances of salary increases for CFOs despite declines in company performance, such as a 41% salary increase for a CFO whose company saw a 205% drop in net profit [7] - A total of 5 CFOs received warnings or public notifications for violations in 2024-2025 [7] Group 5: Violation Cases - Specific CFOs received multiple warnings for various violations, including incorrect financial reporting and manipulation of financial data [8][9][10] - Regulatory scrutiny emphasizes the accountability of CFOs, even if they do not directly benefit from violations [10]

Group 1: Overview of CFO Compensation - The total compensation for CFOs in A-share listed companies in 2024 reached 4.27 billion yuan, with an average annual salary of 814,800 yuan [1] - The average salary for CFOs in the machinery and equipment-general equipment industry is approximately 634,900 yuan, with the highest salary being 3.07 million yuan and the lowest at 150,000 yuan [1] - The majority of CFOs earn between 500,000 and 1 million yuan, totaling 96 individuals, which accounts for 47% of the total [1] Group 2: Age Distribution of CFOs - The average age of CFOs is approximately 48.36 years, with the largest age group being 40-49 years, comprising 103 individuals or about 51% [3] - The oldest CFO is 63 years old, earning 613,000 yuan, while the youngest is 30 years old, earning 336,000 yuan [3] Group 3: Educational Background and Salary Correlation - The distribution of CFOs by education level shows 40 with master's degrees, 120 with bachelor's degrees, 40 with associate degrees, and 1 with a secondary vocational degree, with corresponding 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] Group 4: Performance and Compensation Relationship - There are instances of salary increases for CFOs despite declines in company performance, such as Zhu Futao from Ruichen Environmental, whose salary increased by 20,440 yuan (41%) while the company's net profit dropped by 205% [7] - A total of 5 CFOs received warnings or public notifications for violations in 2024-2025 [7] Group 5: Violations and Regulatory Actions - Specific CFOs received multiple warnings for various violations, including Liang Kejun from Bolite, who received 2 warnings and earned 652,500 yuan [8] - Other CFOs, such as Tong Weimin from San Chuan Wisdom, also received warnings for inaccuracies in financial disclosures [9] - Xiao Yonglin from Haozhi Electromechanical faced significant penalties for involvement in market manipulation, highlighting strict regulatory scrutiny on CFOs [10]

Summary 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 significant role 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 1,144,200 yuan for Luo Lianying from Tibet Tourism, and the lowest being 233,000 yuan for Wang Xiaolong from Guilin Tourism [1]. - A majority of CFOs, 57%, earn below 500,000 yuan, totaling 8 individuals [1]. Age Structure - The average age of CFOs is about 46.93 years, with the oldest being 59 years old and the youngest at 36 years old [3]. Educational Background - The distribution of educational qualifications 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 and Violations - Three CFOs received warnings or public notifications for violations in 2024-2025, indicating compliance issues within the industry [8]. - Specific cases include Xu Zhongping from Xiangyuan Cultural Tourism, who received 4 warnings and was fined 800,000 yuan for improper fund usage, and Chen Shengmin from Songcheng Performing Arts, who received 2 warnings for significant profit adjustments [9][10].

Core Insights - The report highlights the significant role of CFOs in listed companies, with the total compensation for CFOs in A-share companies reaching 4.27 billion yuan in 2024, averaging 814,800 yuan per year [1] - The average salary for CFOs in the environmental management sector is approximately 685,200 yuan, with the highest salary being 1.55 million yuan and the lowest at 137,000 yuan [1][5] - There is a concerning trend of salary increases for CFOs despite declines in company performance, indicating a disconnect between compensation and company profitability [7][9] Salary Distribution - The average salary for CFOs across different educational backgrounds shows a positive correlation with education level: PhD (942,100 yuan), Master's (793,200 yuan), Bachelor's (639,500 yuan), and Associate's (545,800 yuan) [5] - The majority of CFOs (43%) earn between 500,000 and 1 million yuan [1] Age Structure - The average age of CFOs is approximately 47.15 years, with the largest age group being 40-49 years, accounting for about 57% [3] - The oldest CFO is 75 years old, while the youngest is 35 years old [3] Performance and Compensation Relationship - Several CFOs received salary increases despite significant declines in their companies' net profits, such as: - Xuelang Environment's CFO received a 14% salary increase while the company's net profit dropped by 892.6% [7] - Delin Hai's CFO saw a 70% salary increase despite a 540.9% decline in net profit [7] - There are instances of CFOs with multiple violations receiving high salaries, raising concerns about accountability [9][10] Violation Cases - Nine CFOs received warnings or public notifications for violations in 2024-2025, indicating issues with compliance and governance within the industry [7] - Specific cases include: - Yang Jihua from Lian Tai Environmental, who had three violations and a salary of 349,500 yuan [8] - Fang Guangquan from Jinyuan Co., who had two violations and a salary of 1.0978 million yuan [9]

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 public utility-electricity sector being around 743,800 yuan [1] - The highest-paid CFO is Liu Xiaojun from Jinko Technology, earning 1.90 million yuan, while the lowest is from *ST Lingda with a salary of 202,900 yuan [1] - The average age of CFOs is approximately 49.58 years, with the majority (39%) aged between 40-49 years [1] Group 2 - There is a positive correlation between education level and salary, with PhD holders earning an average of 1.11 million yuan, Master's degree holders earning 860,200 yuan, Bachelor's degree holders earning 683,000 yuan, and those with an associate degree earning 532,700 yuan [1] - There are instances of salary and company performance misalignment, with some CFOs receiving high salaries despite poor company performance [1] - A total of five CFOs received warnings or public notifications for violations in 2024-2025 [1] Group 3 - Liu Dongmei from Meiyan Jixiang received four warnings, with a 2024 salary of 639,500 yuan, due to improper disclosure of related party transactions and delayed performance announcements [2] - Xia Xueling from Ningbo Energy received two warnings, with a 2024 salary of 720,400 yuan, for incorrect revenue recognition leading to a misstatement of 9.4 million yuan in the 2022 annual report [2] - Gu Zhonglin from Jiangsu Guoxin received two warnings, with a 2024 salary of 691,200 yuan, for stock trading violations involving his mother [2]