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Opinion

How Proactive Compliance Helps Enterprises Strengthen Reputation Building
Opinion

How Proactive Compliance Helps Enterprises Strengthen Reputation Building

With OKX fined over $500 million for violating U.S. anti-money laundering laws, regulators have signaled strict accountability in the digital asset sector. In this context, proactive compliance has become a core corporate strategy. This article analyzes, from three dimensions—technology empowerment, personnel investment, and transparency building—how financial leaders can build trust, enhance resilience, and gain competitive advantages in a volatile market through forward-looking compliance practices.

Why CFOs Are Natural Data Leaders and Already Prepared for the AI Era
Opinion

Why CFOs Are Natural Data Leaders and Already Prepared for the AI Era

Finance departments have long managed an organization's most sensitive data, and CFOs possess compliance, risk control, and cross-functional perspectives, making them ideal leaders for AI strategy and governance. This article introduces an "intelligent model" framework covering five key areas: insight generation, risk management, data governance, operational agility, and board communication, emphasizing that financial leaders need not be technical experts but should leverage AI tools to amplify their judgment.

Private equity funds must accelerate investment of idle capital or face investor exodus risk
Opinion

Private equity funds must accelerate investment of idle capital or face investor exodus risk

After the private equity industry saw its first decline in assets under management in 2024, it now faces dual pressures from approximately $3 trillion in unsold deal backlog and $500 billion in idle capital. Industry experts urge funds to accelerate investment and pivot to overlooked high-growth sectors such as business services and utilities to avoid further deterioration in investor confidence.

Advanced ESG Governance: Three Key Levers for Internal Audit Compliance
Opinion

Advanced ESG Governance: Three Key Levers for Internal Audit Compliance

The ESG regulatory environment is evolving rapidly, with varying requirements across U.S. states and continuously updating international standards, putting mounting pressure on CFOs and finance teams. Based on guest insights from Jack Reagan, Managing Director at UHY, this article proposes that internal audit should focus on three key questions: clarifying the existing ESG strategy and risk landscape, defining governance expectations and culture, and developing systematic risk mitigation strategies, in order to build rigorous internal audit capabilities and pave the way for long-term ESG reporting success.

Contingent Consideration Accounting Considerations for Portfolio Company CFOs
Opinion

Contingent Consideration Accounting Considerations for Portfolio Company CFOs

With expected rebound in deal activity in 2025, contingent consideration arrangements in private equity acquisitions are becoming increasingly common. Based on insights from Crowe experts, this article outlines key points for distinguishing contingent consideration from post-transaction compensation under ASC 805, including eight indicators and grouping scenarios, to help finance teams account correctly after transactions.

Risk Governance at the Core, Safeguarding Steady Enterprise Growth
Opinion

Risk Governance at the Core, Safeguarding Steady Enterprise Growth

According to Deloitte's 4Q24 CFO Signals survey, 59% of finance executives are optimistic about their companies' financial prospects for 2025, but uncertainties such as geopolitics, high interest rates, and inflation persist. Steve Gallucci believes that CFOs need to place enterprise risk management (ERM) at the top of their agenda—42% of respondents already consider it their number one priority for 2025. The article emphasizes that by integrating risk considerations, cultivating digital talent, and broadening the risk perspective, financial leaders can build resilience and uncover growth opportunities amid turbulence.

The Role of CFOs in AI Adoption: From Budget Gatekeeper to Strategic Advisor
Opinion

The Role of CFOs in AI Adoption: From Budget Gatekeeper to Strategic Advisor

AI adoption is accelerating, and CFO responsibilities are expanding. The number of CFOs globally grew by 13% in 2024, with 82% of CFOs reporting increased responsibilities. Based on research from McKinsey, Gartner, and others, this article analyzes how CFOs can effectively evaluate AI investments by identifying use cases, benchmarking quantification, and cross-departmental collaboration, and recommends that CFOs transition from budget gatekeepers to strategic advisors.

Five Preparation Steps to Navigate Tariff Volatility and a Potential Wave of Restructurings
Opinion

Five Preparation Steps to Navigate Tariff Volatility and a Potential Wave of Restructurings

Global tariff shocks have caused severe fluctuations in financial markets, exposing companies to liquidity tightening and supply chain disruption risks. Drawing on historical cycle experience, restructuring lawyer David Dragich outlines five key steps—boosting cash reserves, safeguarding supply chains, monitoring customer finances, mitigating contractual risks, and preparing for insolvency—along with additional recommendations to help companies navigate uncertainty.