CEO是企業得以順利運作的核心階層，他們決定企業未來發展的方向，引導企業朝向既定目標邁進，諸多學者已充分探討諸如CEO的功能、角色、核心能力等等議題，然而卻少有文獻談及個人晉升CEO時的核心能力養成實務，亦即如何成為一位成功的CEO。 本研究聚焦在CFO晉升為CEO時的核心能力養成，研究已指出CFO，亦或第二級高階主管在晉升為CEO時有必要改變其核心能力。本研究以《主管智商》為研究架構之基礎，以研究對象的親身經歷為個案，整理出CFO與CEO在核心能力：自己、工作、他人、及決策上的差異，並探入探討研究對象在晉升階段的核心能力養成。研究結果建議CFO在晉升為CEO時（前）應具有宏觀的產業視野、積極建立產業人脈、改變專業本位的管理心態、領導部屬，應用部屬的能力完成既定目標、將決策風格轉型為未來導向的觀念型風格等五項是晉升過程中（前）需要養成的核心能力。研究成果不僅能做為研究對象的個人自省，也可做為未來有意晉升為CEO的CFO，亦或第二級高階主管之參考與借鏡。 CEO is the leader of C-suite in an orgazation. He/she is responsible for the development of an orgazation and to the board of directors, shareholders and his/her employees. Many scholars have focused on the related issue relating to CEO, e.g. the role of a CEO, the capability to be a CEO. However, few study focus on how to be(come) a successful CEO, that is, the capability development plan to being a CEO during promotion. This study focuses on the capability development plan to being a CEO promoting from CFO. Some scholars argued that CFO, the second-tier top executive, has to redevelop his/her own capability after his/her promotion. This study firstly distinguished the difference in capability between CFO and CEO based on 《Executive intelligence》and adopted case study methology to investigate the research object’s experiences. This study found that a comprehensive view of industry, well networking skills, the change of management style, leadership, and the change of decision style to conceptual decision style are the prominent capabilities while be(coming) a CEO. The paper can be a reference not only to the research object on this paper but also to the CFO and C-suite.
