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按理说 CFO 应该充当起公司的第二把手,但我国的 CFO 并没有参与到公司的战略和经营决策中去,这不仅仅是体制的问题,与 CFO 本身的素质也密切相关。没有高素质的 CFO,与高校目前商学教育的滞后密切相关。CFO 并不是纯粹的“象牙塔式”教育能够培养出的人才,不应遵循传统的教学模式而应采取介于公司和高校间的培养模式,即俗称的“商业模式”。
It stands to reason CFO should play the second leading company, but our CFO did not participate in the company’s strategy and business decision-making to go, this is not only an institutional problem, and CFO itself is also closely related to the quality. The absence of high-quality CFOs is closely linked to the current lag in business education in colleges and universities. CFO is not a pure “ivory tower” education can train personnel, should not follow the traditional teaching mode should be adopted between the company and college training model, commonly known as the “business model.”