ANALYSIS OF THE CONTRIBUTION OF HUMAN CAPITAL TO ENTERPRISE VALUE-TAKING THE CFO AS AN EXAMPLE

In modern enterprise operations, the role of human capital is increasingly prominent, especially the key role of the chief financial officer (CFO), whose contribution to the value of the enterprise cannot be ignored as an important human capital of the enterprise. With the development of the economy and the evolution of modern corporate governance structures, the role of the CFO in enterprise is becoming increasingly important. However, as the value of human capital is difficult to quantify and not reflected in financial statements, it is necessary to analyze the contribution of the CFO to the value of the enterprise to illustrate the value of human capital. This article first briefly reviews the theory of human capital, then analyzes the role and contribution of the CFO in creating enterprise value, as well as the factors that affect the CFO's human capital value. Finally, strategies are proposed to enhance and realize the CFO's self-worth, aiming to enrich the application of human capital theory in enterprise value creation and help CFOs recognize their career positioning and development direction to enhance and realize their self-worth.