CFO (Chief Financial Officer) is one of the most important and valuable management positions in a modern company, a key person who controls the corporate nervous system (financial information) and blood system (cash resources). In the operation of a large company, the CFO is a role that bridges financial market operations and internal corporate financial management. Most CFOs are individuals with years of experience navigating the financial markets. In the U.S., outstanding CFOs have often been successful fund managers on Wall Street. The CFO position is a career aspiration for many finance professionals, much like how disciples aspire to become martial arts masters in their respective schools. However, becoming a CFO does not happen overnight; besides having solid fundamentals, another essential skill is required: financial management capability.