Core Insights - The report highlights that as of July 29, 2024, there are 5,817 listed companies in the A-share market, with 1,144 CFOs earning over 1 million yuan, accounting for over 21% of the total [1] CFO Compensation Overview - The total compensation for CFOs in the A-share market reached 4.243 billion yuan in 2024, with an average salary of 760,300 yuan [1] - In the software development sector, there are 109 CFOs, with an average salary of 883,800 yuan, ranking 53rd among 124 industries [1] - The average salary for software development CFOs increased by 38,200 yuan compared to the previous year, also ranking 53rd in terms of salary growth [1] Salary Distribution in Software Development - Among the 109 CFOs in the software development industry, 56 earn between 500,000 and 1 million yuan, making up over half of the total [2] - There are 31 CFOs with salaries exceeding 1 million yuan, representing nearly 30% of the total [2] - The highest-paid CFO is Zhang Hailong from 360, with a salary of 4.7433 million yuan, followed by Liu Erming from Huada Jiutian at 2.7218 million yuan [2] Age and Educational Background of CFOs - The age distribution of CFOs ranges from 35 to 60 years, with the majority (53) aged between 42 and 50, accounting for nearly 60% [4] - The age group with the highest average salary is 35 years, at 2.509 million yuan, driven by the high salary of Ye Jiajie from Hehe Information [4] - The oldest CFO is Cui Yinqiao from Jinchengzi, aged 65, while the youngest is Li Kui from Zhongwang Software, aged 31 [6] - Among the CFOs, 50 hold a bachelor's degree and 47 hold a master's degree, totaling 97, which is nearly 90% of the total [6] Relationship Between CFO Compensation and Company Performance - A negative correlation exists between CFO compensation and company performance in the software development sector [8] - Revenue growth rates corresponding to three salary segments (0-1.5 million yuan) are 43.56%, -2.74%, and -4.98%, indicating a decline as CFO salaries increase [8] - Net profit growth rates for the same salary segments are -31.23%, -126.54%, and -314.36%, further demonstrating the negative correlation with CFO compensation [8]

Core Insights - The report highlights that as of July 29, 2024, there are 5,817 listed companies in the A-share market, with 1,144 CFOs earning over 1 million yuan, accounting for over 21% of the total [1] Group 1: CFO Compensation Overview - The total compensation for A-share CFOs reached 4.243 billion yuan in 2024, with an average salary of 760,300 yuan [1] - In the software development sector, there are 109 CFOs, with an average salary of 883,800 yuan, ranking 53rd among 124 industries [1] - The average salary for software development CFOs increased by 38,200 yuan compared to the previous year, also ranking 53rd in terms of salary growth [1] Group 2: Salary Distribution - Among the 109 CFOs in the software development industry, 56 earn between 500,000 and 1 million yuan, making up over half of the total [2] - There are 31 CFOs with salaries exceeding 1 million yuan, representing nearly 30% of the total [2] - The highest-paid CFO is Zhang Hailong from 360, with a salary of 4.7433 million yuan, followed by Liu Erming from Huada Jiutian at 2.7218 million yuan [2] Group 3: Age and Education of CFOs - The age distribution of CFOs ranges from 35 to 60 years, with the majority (53 CFOs) aged between 42 and 50, accounting for nearly 60% [4] - The age group with the highest average salary is 35 years, with an average of 2.509 million yuan, driven by the high salary of Ye Jiajie from Hehe Information [4] - The oldest CFO is Cui Yinqiao from Jinchengzi, aged 65, while the youngest is Li Kui from Zhongwang Software, aged 31 [6] - Among the CFOs, 50 hold a bachelor's degree and 47 hold a master's degree, totaling 97, which is nearly 90% of the total [6] Group 4: Relationship Between CFO Compensation and Company Performance - There is a significant negative correlation between CFO compensation and company performance in the software development sector [8] - Revenue growth rates corresponding to three salary segments (0-1.5 million yuan) are 43.56%, -2.74%, and -4.98%, indicating a decline as CFO salaries increase [8] - The corresponding net profit growth rates are -31.23%, -126.54%, and -314.36%, further demonstrating the negative correlation with CFO compensation [8]

分行业来看，消费电子行业信息完备的上市公司CFO共有82位，2024年CFO平均薪酬为96.10万元，在 124个申万一级行业中排名第39位，CFO薪资水平处于行业中上游。此外， 2024年消费电子行业CFO平 均薪资水平相较上年上升5.50万元，薪酬增幅在124个申万一级行业中排名第37位，亦处于行业中上游 水平。 从消费电子行业的CFO薪酬分布角度来看，82位CFO中有34位的薪酬水平处于50万元到100万元之间， 占比超四成。此外，消费电子行业中高薪CFO较多，薪酬超100万元的CFO共有28位，占比超三成。其 中，薪酬最高的CFO为视源股份胡利华，其薪资为342.37万元。尾随其后的为深科技莫尚云，薪酬水平 为296.57万元。2024年始终在任的财务总监中薪酬最低的为泓禧科技江超群，其薪资为17.52万元。 从年龄角度来看，82位CFO的年龄分布在36到59岁之间，其中40-48岁的CFO数量最多，为44位，占比 过半。其中，53岁为平均薪酬最高的年龄段，平均薪酬高达175.44万元，该数据主要由视源股份CFO胡 利华342.37万元的高薪拉动。据悉，胡利华今年53岁，硕士学历，自2022年1月开始 ...

Core Insights - The report highlights that as of July 29, 2024, there are 5,817 listed companies in the A-share market, with CFOs playing a crucial role in financial health and strategic decision-making [1] - The total compensation for A-share CFOs reached 4.243 billion yuan, with an average salary of 760,300 yuan [1] - In the optical and optoelectronic industry, the average CFO salary is 799,400 yuan, ranking 66th among 124 industries [1] Group 1: CFO Salary Distribution - Among the 69 CFOs in the optical and optoelectronic sector, over 50% earn between 500,000 and 1 million yuan, while 14 CFOs earn over 1 million yuan, accounting for more than 20% [2] - The highest-paid CFOs are Zhang Qiang from Guangjie Technology with 3.9141 million yuan and Liang Xinhui from Laibao High-Tech with 2.9290 million yuan [2] Group 2: Age and Salary Insights - The age distribution of CFOs ranges from 37 to 72 years, with the most common age group being 47-52 years, comprising 33 individuals [4] - The highest average salary of 1.5671 million yuan is found in the 50-year age group, while the average salary for the 59-year age group is 2.6889 million yuan, though it is based on only one individual [4][6] Group 3: Educational Background - Among the 69 CFOs, 36 hold a bachelor's degree, representing over 50% of the total [6] - CFOs with a master's degree have the highest average salary of 1.0371 million yuan, while the only PhD holder, Li Chen from Changyang Technology, earns 585,100 yuan, which is lower than both bachelor's and master's averages [6] Group 4: Performance Correlation - A significant correlation exists between CFO salaries and company performance in the electronic industry, with revenue growth rates of 12.94%, 9.88%, and 13.90% across three salary segments [8] - The corresponding net profit growth rates show a notable upward trend with salary increases, at -112.55%, -9.33%, and 23.03% respectively [8]

专题：专题|2024年度A股董秘数据报告：1144位董秘年薪超百万 占比超21% 数据显示，截止7月29日，A股市场共有5817家上市公司。作为上市公司核心管理层关键成员，财务总 监CFO不仅需要确保公司财务稳健、资金高效运转，更需要从财务视角为公司的战略制定提供支撑，其 能力与决策直接影响公司的财务健康、战略成败、资本市场形象乃至生存风险。据2024年年报显示，去 年A股CFO（财务总监、财务负责人等）薪酬合计达42.43亿元，平均薪酬76.03万元。 关于光学光电子行业CFO薪酬与业绩表现间的关系，我们选取电子行业样本量比较充足的薪酬段，即0- 150万元共三个薪酬段的数据进行考察。 从年龄角度来看，135位CFO的年龄分布在33到67岁之间，其中43-48岁的CFO数量最多，为53位，占比 近四成。其中，53岁为平均薪酬最高的年龄段，平均薪酬高达191.84万元（39岁、67岁与58岁样本太 少，代表性存疑）。此外值得注意的是，39岁平均薪酬高达193.01万元，主要由京仪装备CFO郑帅男 339.54万元的高薪拉动。据悉，郑帅男于2021年3月开始担任京仪装备财务总监，2024年京仪装备营收 增长38 ...