“春雨惊春清谷天,夏满芒夏暑相连。秋处露秋寒霜降,冬雪雪冬小大寒。”这首国人耳熟能详的节气歌,也是这个有着悠久农耕文明历史的国度日常生活的物候指南。众所周知,二十四节气是根据太阳在黄道(即地球绕太阳公转的轨道)上的位置来划分的。视太阳从春分点(黄经零度,此刻太阳垂直照射赤道)出发,每前进15度为一个节气;运行一周又回到春分点,为一回归年,合360度,因此分为24个节气,而每个节气再分为“三候”(详见本文具体节气后的文字),每候五天。那么,如果把公司运营情况视为太阳,其在每年时间刻度上的投射,同样会存在着诸多的管理节点,而财务管控作为公司运营的一个至关重要的“物候”条件,也将随之而发生一系列的变化。因此《首席财务官》杂志值此2012年农历年开年之际,本刊编辑部结合多年CFO访谈经验,精心模拟一个兼具诸多代表性特征化的中国公司CFO,让他从立春出发,根据公司运营可能出现的变化,以及内外部环境的波动,去框定那些能反映财务“物候”典型性变化和管理要点的二十四节气。 “Spring rain Jinggu days, summer Mansia Xia summer linked autumn fall dew frost, winter, snow and winter small big cold. ” This is a familiar national festival song, but also has a long history of civilization, the country’s daily life phenology guide. It is well-known that 24 solar terms are divided according to the position of the sun on the ecliptic track, orbiting the Earth around the Sun. Starting from the vernal equinox (zero mean of the yellow meridian, now the sun perpendicularly irradiates the equator), every 15-degree advance is a solar term; once a week returns to the vernal equinox, for the first year of return and the sum of 360 degrees, it is divided into 24 solar terms and each A solar term is divided into “three to wait ” (see the text after the specific solar terms), each waiting five days. Well, if the company’s operation is regarded as the sun, its projection on the annual time scale will also have many management nodes. As a critical “phenology” condition of the company’s operation, financial control will also A series of changes ensued. Therefore, “CFO” magazine On the occasion of the 2012 Lunar New Year opening year, editorial department of this magazine combined years of CFO interview experience, carefully simulated a representative of many Chinese company CFO, let him set out from the beginning of spring, according to Possible changes in the operation of the company, as well as fluctuations in the internal and external environment, to frame the 24 solar terms that reflect the typical changes in financial and phenological characteristics and management points.