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A decade of change: the emerging role of the CFO.

The average senior financial executive today in a hospital or corporate healthcare setting is a 42-year-old male who has a master's degree or at least some postgraduate education and who has been in his position for six years, according to a 1991 national survey of healthcare chief financial officers (CFOs). The individual has the title of CFO, earns $82,100, and last year received incentive compensation amounting to 12.3 percent of base salary. He aspires to a higher position, although not necessarily the job of chief executive officer.