怎樣成為一名卓越的財(cái)務(wù)分析師HowtoBeaGreatFinancialAnalystrar

1、How to Be a Great Financial Analyst 怎樣成為一名 卓越的 財(cái)務(wù)分析師 It takes seven key skills and a new way of thinking. 七個關(guān)鍵技能和一種新的思考方式 B Y S T E V E S P I E C H , C M A , C F MEvery company has employees who analyze its financial data and enhance its decision support process by providing their insights and analy

2、ses to management. In some companies the CFO, controller, or accounting staff performs this function in addition to their regular responsibilities. In other companies the process is more formal, with financial analysts, cost accountants, and even whole departments dedicated to this function. No matt

3、er which way it s doenfefe,ctive financial analysis is really more a way of thinkingthan a series of steps or processes. 每一家公司都有分析其財(cái)務(wù)數(shù)據(jù)的雇員，并且通過提供他們對管理的洞察和分析來增強(qiáng)其 決策支持流程。在某些公司 CFO 、主計(jì)長或者其他會計(jì)部門職員在他們的常規(guī)職責(zé)之外承 擔(dān)了這項(xiàng)職能。在其他公司這一流程更為正式，會有財(cái)務(wù)分析師、成本會計(jì)師甚至是整個 部門專門致力于這項(xiàng)職能。無論以何種方式去做，有效的財(cái)務(wù)分析更多的是一種思考方式 而不是一連串的步驟或程序。Fin

4、ancial professionals who are effective at financial analysis can add value to their companies and excel in their careers. Good analysts identify cost-savings ideas, revenue growth opportunities, and strategies for productivity improvements. Even people who work with financial data but don t do regul

5、ar analysis (general ledger, accountspayable,financial systems staff) can benefit by building an analytic approach into the way they perform their jobs.專長于財(cái)務(wù)分析的財(cái)務(wù)專業(yè)人士能夠增加他們所服務(wù)的公司的價值以及在他們的職業(yè) 生涯中傲視群倫。優(yōu)秀的分析師識別出成本節(jié)約的主意、收入增長的機(jī)會和生產(chǎn)力提高的 戰(zhàn)略。即使那些與財(cái)務(wù)數(shù)據(jù)打交道但并不做常規(guī)分析的人(總賬、應(yīng)付帳款、財(cái)務(wù)系統(tǒng)員 工)也能夠通過在他們完成工作的方式中構(gòu)建一種分析性的方法而從

6、中受益。People who are great financial analysts exhibit several key qualities qualities westrive to develop in We llPoint, Inc. s Central Region. Billions of dollars in health insurance premiums and medical expenses are realized every year in the Central Region, and it my department sjob to forecast and

7、 analyze this financial data and other statistics. We work with the leadership of the Central Region to help them meet their strategic objectives.卓越的 財(cái)務(wù)分析師身上體現(xiàn)了幾個關(guān)鍵的品質(zhì)我們努力在 WellPoint, Inc. 的中區(qū)所 發(fā)展的品質(zhì)。中區(qū)每年實(shí)現(xiàn)數(shù)以十億美元的健康保險(xiǎn)保費(fèi)和醫(yī)療支出，我的部門的工作就 是預(yù)測和分析這一財(cái)務(wù)數(shù)據(jù)和其他統(tǒng)計(jì)數(shù)據(jù)。我們與中區(qū)的領(lǐng)導(dǎo)層共事以幫助他們完成其 戰(zhàn)略目標(biāo)。First, let s address

8、what it takes to begaood financial analyst. Then we ll discuss what it takes to be a great one.首先，讓我們談?wù)劤蔀橐幻?優(yōu)秀的 財(cái)務(wù)分析師需要什么。然后我們將討論成為一名卓越的財(cái)務(wù)分析師需要什么。GOOD FINANCIAL ANALYSTS優(yōu)秀的財(cái)務(wù)分析師The seven qualities of a good financial analyst are listed below. Read through their descriptions and think deeply about wh

9、ether you possess them. Then fill out Table 1 to see where you stand. 一名優(yōu)秀的財(cái)務(wù)分析師的七個品質(zhì)列示在下面。通讀它們的描述并深思你是否擁有它們。 然后填寫表格 1 以了解你自身的情況。1. Understand the concept of materiality.理解重要性概念Good financial analysts can draw conclusions with incomplete information and have a feel an educated gut feel, perhaps for

10、when information is relevant and when itisn t. Insome cases the information is measurable, like the dollar magnitude of a transaction or the level of a variance percentage to budget. In others it s more intlaiknegikbnleo,wingthe amount of detail to present to an accounting manager vs. the CFO. One o

11、f my financial analysts explained it as the concept of cost vs. benefit: the concept of knowing when you have reached a point where spending more time on an analysis won t provideenough benefit to continue.優(yōu)秀的財(cái) 務(wù)分析師能 夠以不 完整的信息 和一種 感覺 一種 經(jīng)過 訓(xùn)練的 直覺( gut reaction/feeling/instinct informal a reaction or

12、 feeling that you are sure is right, although you cannot give a reason for it )信息何時相關(guān)以及何時不相關(guān)的感覺來得出結(jié) 論。在某些情況下信息是可以衡量的，如一筆交易的金額大小或者預(yù)算偏差百分比的水平。 在其他情況下信息更為無形，如當(dāng)前一名財(cái)務(wù)經(jīng)理 vs.CFO 的所知的細(xì)節(jié)的程度。我的一 名財(cái)務(wù)分析師把它解釋為成本 vs. 收益的概念： 知道什么時候你已經(jīng)達(dá)到了在一個分析上花 更多時間將不會提供足夠的收益以繼續(xù)的程度的概念。Accountants and computer programmers sometimes

13、 have a hard time making thetransition to financial analysis jobs because of their focus on numbers and order. A standard question I ask during a job interview isd“oeWshmatateriality mean to you?”The applicants who tell me it means doing whatever it takes to get something to tie to the penny usually

14、 don t get a second interview.會計(jì)人員和計(jì)算機(jī)編程人員有時在轉(zhuǎn)職為財(cái)務(wù)分析師時會有一段艱難的時光，因?yàn)樗?們對數(shù)字和順序的關(guān)注。一個我在招聘面試時會問的標(biāo)準(zhǔn)問題是“重要性對你意味著什么？” 告訴我其意味著盡其所能來斤斤計(jì)較的應(yīng)聘者通常不會得到第二次面試。2. Are good at using spreadsheets and databases to analyze information.善于使用電子表格和數(shù)據(jù)庫來分析信息Good financial analysts know how to apply the tools available in sprea

15、dsheets and databases to pull together disparate data, solve problems, and presentinformation tomanagement. Experience with using all of the features of these tools isnt as important asan awareness of them and knowing when to use them,though a strong understanding ofpivot tables and query design wil

16、l go a long way. Further, its importantthtoe knneoewdsand personal style of the individual(s) forwhom the work is being done. Some managersprefer information in a visual format like graphs, while otherslike it all laid out for them indetailed financial tables. Ultimately, its all about turning data

17、into conclusions.優(yōu)秀的財(cái)務(wù)分析師知道如何應(yīng)用電子表格和數(shù)據(jù)庫提供的工具來凝聚不相干 ( disparate formal consisting of things or people that are very different and not related to each other)數(shù)據(jù)、解決問題以及向管理層演示 信息。全方位的使用這些工具的經(jīng)驗(yàn)不如知道它們以及 何時使用它們的意識重要，盡管一個對數(shù)據(jù)透視表和查詢設(shè)計(jì)的牢固理解會很有用。還有， 知道將向其報(bào)告工作的個人(們)的需要和個人風(fēng)格是很重要的。某些管理者更喜歡信息 以一種視覺形式如圖形顯示，而另一些喜歡下屬為他

18、們把所有的信息列示于明細(xì)財(cái)務(wù)表格 中。最終，都是關(guān)于把數(shù)據(jù)轉(zhuǎn)為結(jié)論。In my department at WellPoint we developed a Technical Skills Assessment that each analyst uses to assess their level of ability in Microsoft Excel, Microsoft Access, and other tools. These Assessments help me work with my staff to identify opportunities for their d

19、evelopment and also give us a reference tool for locating experts in the features of each tool.在 WellPoint 我的部門開發(fā)了一個“技術(shù)技能評估”，每一名分析師都用它來評估他們 Microsoft Excel, Microsoft Access 和其他工具的能力水平。這些評估幫助我和我的職員一 起來識別他們的發(fā)展機(jī)會， 同時也給了我們一個按每種工具的特性來配置專家的參考工具。理解3. Understand management accounting concepts and apply the

20、m to their business. 管理會計(jì)概念并學(xué)以致用We all learned many valuable concepts in our undergraduate and MBA courses,but mostfinancial analysts don t utilize them fullythienir jobs. Good financial analysts rememberthese concepts and are able to apply them. For example, analystsresponsible fordepartmental budg

21、ets are skilled at usingvariance analyses and activity-based costing(ABC) techniques. Those in capital intensive industries are skilled atapplying return oninvestment and breakeven analyses. And those developing growth strategies will use contribution margin and incremental costing analyses.我們都在本科和

22、MBA 課程中學(xué)到了許多有價值的概念， 但是多數(shù)財(cái)務(wù)分析師沒有在工作中 完全利用 ( utilize formal to use something for a particular purpose)它們。優(yōu)秀的財(cái)務(wù)分析師記得這些概念并且能夠應(yīng)用它們。例如，負(fù)責(zé)部門預(yù)算的分析師長于運(yùn)用偏差分 析和基于作業(yè)的成本( ABC )技能。那些資本密集行業(yè)的分析師長于應(yīng)用投資回報(bào)和盈虧 平衡分析。而那些開發(fā)增長戰(zhàn)略的分析師會運(yùn)用邊際貢獻(xiàn)和增量成本分析。Statistical methods are also often untapped, mostly because we tend to forget

23、 them after completing our degrees. Good financial analysts find ways to use statistics to locate patterns in their data.統(tǒng)計(jì)方法通常也未被利用，主要地是因?yàn)槲覀儍A向于在完成學(xué)位之后就忘記它們。優(yōu) 秀的財(cái)務(wù)分析師找得到運(yùn)用統(tǒng)計(jì)來定位數(shù)據(jù)樣式的方法。Obviously, a great way to develop these skills is to become a Certified Management Accountant (CMA) and/or Certified

24、 Financial Manager (CFM). Preparing for the exams refreshes your knowledge and lets you practice in areas where you may feel rusty, and earning the actual certification demonstrates your excellence.明顯地，發(fā)展這些技能的一條康莊大道就是成為一名注冊管理會計(jì)師(CMA )和/或注冊財(cái)務(wù)管理師( CFM )?？荚嚋?zhǔn)備更新了你的知識并且讓你在可能荒廢的( rusty if youare rusty, yo

25、u are not as good at something as you used to be, because you have not practised it for a long time )領(lǐng)域得到實(shí)踐，而且還能獲取表明你的卓越的實(shí)際證書。4. Navigate successfully through their companyfinanciasl systems and informal peoplenetworks to get data and information. 成功穿行于公司的財(cái)務(wù)系統(tǒng)和非正式人際網(wǎng)絡(luò)來得 到數(shù)據(jù)和信息Good financial analysts

26、 know their company s financial systems General Ledger, Sales, Inventory, etc. and the limitations of the data they contain,and they can extract datafrom them for further analysis in spreadsheets and databases.優(yōu)秀的財(cái)務(wù)分析師知道其公司的財(cái)務(wù)系統(tǒng)總賬、銷售、存貨等等以及它們所包含的數(shù) 據(jù)的限制，而他們能從中剝離數(shù)據(jù)以在電子表格和數(shù)據(jù)庫中進(jìn)一步分析。Also, knowing whom t

27、o ask for help or for answers is just as important as the financial systems. Informal people networks don t follow the corporate chain of command, so it may take several calls at first to identify the people who can help, but these networks are very effective once they are established.還有，知道向誰尋求幫助和答案

28、與知道財(cái)務(wù)系統(tǒng)時一樣重要的。非正式人際網(wǎng)絡(luò)不依 隨公司的命令鏈，所以首先可能要打幾個電話以識別能夠提供幫助的人，但是這些網(wǎng)絡(luò)一 旦建立起來就非常有效。It s hard to have both technical skills and people skills since they require very different talents, but each can be developed with awareness, focus, and practice.由于它們需要非常不同的才能，一個人很難同時具備技術(shù)技能和人際交往技能，但是 每一種技能都可以通過意識、專注和實(shí)踐來發(fā)展。5.

29、 Possess a solid understanding of their companyproducsts, markets, and processes.對公司的產(chǎn)品、市場和流程有一個扎實(shí)的理解Good financial analysts can add value by understanding how their analysesrelate to thebusi ness. Knowing the company s major revenuesources (products, customers), key computer systems, workflow proce

30、sses, and geographic distributionwill provide insightsinto the components of revenue andexpense that should be analyzed. For example, ananalyst who knows that 30% of a company s revenue is generatedby one product willmonitor that product s sales vcelroysely and be in constant contact with the produc

31、tmanager when doing financial projections. 優(yōu)秀的財(cái)務(wù)分析師能夠通過理解其分析如何與業(yè)務(wù)有關(guān)來增加價值。知道公司的主要收入 來源(產(chǎn)品、顧客) ，關(guān)鍵計(jì)算機(jī)系統(tǒng)，工作流程和地理分布將提供對于應(yīng)分析的收入和支 出的組成部分的洞察力。例如，一位知道公司收入的30% 源自一種產(chǎn)品的分析師將非常密切的監(jiān)控這種產(chǎn)品的銷售額并且在做財(cái)務(wù)預(yù)測的時候與產(chǎn)品經(jīng)理保持不間斷的聯(lián)系。6. Take the initiative to improve in each of these areas and have a continuous-improvement mental

32、ity. 主動在每一個領(lǐng)域中完善并且有一個持續(xù)完善的心態(tài) Good financial analysts always look for ways to be more effective in their work and pursue the training that will enhance their abilities, such as learning to use analysis tools more effectively. Good analysts aren t satisfihedcuwrritent improvements and arealways lookin

33、g to enhance themselves and their business, so they seek advice on how to improve existing processes. In my department, for example, a monthly task that once took eight hours to complete manually is now automated and takes only two hours. 優(yōu)秀的財(cái)務(wù)分析師總是尋找方法以使工作更高效以及追求會增強(qiáng)他們的能力的培訓(xùn)，例如 學(xué)習(xí)更高效的運(yùn)用分析工具。優(yōu)秀的分析師對當(dāng)

34、前的完善并不滿足并且總是希望增強(qiáng)其自 身和業(yè)務(wù)，所以他們尋求如何完善現(xiàn)有流程的建議。例如，在我的部門，曾經(jīng)有一項(xiàng)每月 花費(fèi)八個小時手工完成的任務(wù)現(xiàn)在是自動化了的且只要花費(fèi)兩個小時。7. Include insights and questions when distributing a report or analysis.當(dāng)分發(fā)報(bào)告或分析的時候包括洞察和問題Many analysts just want to complete the report, check it off their list, and move on to the next task. Good financial a

35、nalysts will resist this urge. Theywill not only take the time toreview the report for accuracy but to determine what it says about the business.Thenthey pass on any observations and questions tomanagement when they deliver theanalysis. This process works best if they set aside the analysis after it

36、ansdcompletethen revisit it later with a fresh perspective. Goodanalysts consider their work to beanalysis rather than reporting. If you can do only one thing differently, workon this qualitybecause it will make the most impact. 許多分析師就想著完成報(bào)告，把它從工作列表上劃去，再轉(zhuǎn)到下一個任務(wù)。優(yōu)秀的財(cái)務(wù)分 析師會抵制這種浮躁。他們不僅將為了精確而花時間復(fù)核報(bào)告還將確定

37、它到底對業(yè)務(wù)想說 什么。然后當(dāng)他們遞交分析的時候，他們會將任何的觀察和問題傳導(dǎo)給管理層。如果他們 把分析留到報(bào)告完成然后在稍晚時候以一個新的角度重新審視之后，這個流程就最有效。 優(yōu)秀的分析師將其工作視為分析而不是報(bào)告。如果你只能做一件與眾不同的事，就照這個 品質(zhì)去做因?yàn)樗鼘⒃斐勺畲蟮挠绊懥ΑROM GOOD TO GREAT從優(yōu)秀到卓越How did you do in Table 1? Are you a good financial analyst? These are skills you should expect from yourself and that any manager

38、 should expect from their staff.表格 1你填得如何？你是一名優(yōu)秀的財(cái)務(wù)分析師嗎？這些是你應(yīng)該期許自身以及任何管理 者期許他們的員工所應(yīng)具備的技能。At WellPoint, our financial analysts are working to become not justgood, but greatfinancial analysts. Several key qualities exhibited by great financial analysts are shown in Table 2, and, as you can see, they a

39、re enhanced versions of the skills good financial analysts possess. As you did with Table 1, read the following descriptions and think deeply about whether you possess the qualities of a great financial analyst. Then fill outTable 2.在 WellPoint ，我們的財(cái)務(wù)分析師致力于不僅成為 優(yōu)秀，而且 卓越的財(cái)務(wù)分析師。某些 卓越的財(cái)務(wù)分析師所體現(xiàn)的品質(zhì)列示于表格2

40、，而且正如你所見，它們是優(yōu)秀的財(cái)務(wù)分析師所具備技能的增強(qiáng)版本。正如你填寫表格1，閱讀下列描述并深思你是否具備一名卓越的財(cái)務(wù)分析師的品質(zhì)。然后填寫表格 2。1. Feel bothered when analyzing issues that arenmaterialt. 當(dāng)在分析不重要的事項(xiàng)時感到煩擾Great financial analysts understand the importanceand relevance of their work. Theyhave a strong sense of priorities and of what is important to thei

41、r company,which resultsin the emotional reaction of“bfeoethlienrged ” when they are working on issues that arentmaterial. This doesn t mtehaeny neglect someone who needs help researching a smallissue, but, if their instinct tells them they are wasting their time, they talk to the requestor even a su

42、perior about what course of action would be best for the company. 卓越的財(cái)務(wù)分析師理解其工作的重要和相關(guān)。他們對什么對其公司重要和輕重緩急有一種 強(qiáng)烈的感知力， 這也就導(dǎo)致當(dāng)他們在處理不重要的事項(xiàng)時會有“感覺煩擾”的情感反應(yīng)。 這并 不意味著他們無視需要在一件小事上幫忙的人，而是，如果其直覺告訴他們正在浪費(fèi)時間， 他們會和提要求者即使是上級討論什么樣的行動會對公司最有利。2. Take a top-down approach to analysis and investigation. 自上而下地分析和調(diào)查 Great fina

43、ncial analysts don t get lost in the detailsbtaurtt from the highest level andwork downward until they experience insights those a-ha! moments. They are always aware of the “ big picture ” reason for their analyses andaabrle to come back to this high level after doing detailed work. They understand

44、their company s mission and objectivesand how their role relates. They also delegate effectively if they are in a manager or team leader position. 卓越的財(cái)務(wù)分析師不會迷失于細(xì)節(jié)而是從最高層開始一路往下知道他們經(jīng)歷那些靈光一閃 的時刻。他們總能意識到其分析的整體原因并且在完成細(xì)節(jié)工作之后能夠回到這樣高的層 面。他們理解其公司的任務(wù)和目標(biāo)以及他們的角色如何與之相關(guān)。如果他們出于經(jīng)理或者 團(tuán)隊(duì)領(lǐng)袖的位置，他們也能有效地授權(quán)。3. Think like a

45、n entrepreneur.像企業(yè)家一樣思考Great financial analysts look at their company s key financial and performancemeasures and think about ways to make more money, grow market share, etc. They are driven by the desire to find opportunities and threats and to locate innovative ways to answer key questions. They a

46、ctively offer their thoughts to key decision makers and enjoydiscussions about the business with management and their peers. People come to them for ideas on how to solve problems, and they are often included on cross-functional teams. 卓越的財(cái)務(wù)分析師關(guān)注其公司的關(guān)鍵財(cái)務(wù)和業(yè)績指標(biāo)，并且考慮提升盈利、增加市場份額 等等的方法。他們被找到機(jī)會和威脅的渴望以及找到對

47、關(guān)鍵問題的創(chuàng)新回答所驅(qū)動。他們 積極地向關(guān)鍵決策者提供他們的思想，并享受與管理層和他們的同僚們討論業(yè)務(wù)的樂趣。 人們?yōu)榱私鉀Q問題的主意而來找他們，而他們也時常被納入跨職能的團(tuán)隊(duì)中。4. Understand concept over process. 理解概念重于過程Remember the statement that effective financial analysis is more a way of thinking than a series of steps or processes? Well, all financial professionals have process

48、es like the monthly close process that are part of their work routine. But some don t understand theprocess and follow a set of steps while being oblivious as to whether they make sense.Others understand the process and its intricacies and are able to adjust to any disturbances or disruptions. But t

49、hey still dont understand what evatlhue process addsto their company or how it fits in with other key processes. Great financial analysts understand the true concept of the process and sniff out unnecessary processes to eliminate. They ask questions like“ Cclaonsewtehe books one day sooner if weelim

50、inate this step? ” Or “Does anyone find value in this report that I produce and distribute each month?” Some of tbhieggest opportunities for process improvementoccur when an analyst takes on new responsibilities since they are able to take a step back and apply a fresh look to existing processes. 記得

51、有效的財(cái)務(wù)分析更多的是一種思考方式而不是一連串的步驟或程序這一表述嗎？嗯， 所有的財(cái)務(wù)專業(yè)人士都有程序如每月結(jié)賬程序那是他們?nèi)粘９ぷ鞯囊徊糠?。但是某?人不理解程序并且在當(dāng)一套預(yù)先設(shè)定的步驟很明顯地是否有意義存疑的時候還盲目跟從。 其他理解程序和其錯綜復(fù)雜 ( intricacy the complicated details of something )的人能 夠?qū)Ω蓴_和中斷做出調(diào)整。但是他們?nèi)匀徊焕斫獬绦驗(yàn)槠髽I(yè)增加了多少價值或其如何與其 他關(guān)鍵流程相適合。卓越的財(cái)務(wù)分析師理解程序的真正概念且找出 ( sniff sth out informal to find out or discove

52、r something )和消除非必需的程序。他們問類似“如果我們消 除這個步驟，我們能夠快一天結(jié)賬嗎？”或者“有人在我每月編制和分發(fā)的這份報(bào)告中找到價 值了嗎？”的問題。一些最大的程序改善的機(jī)會發(fā)生于當(dāng)一名分析師承擔(dān)新的責(zé)任的時候， 而這是由于他們能夠退一步并以新的角度觀察現(xiàn)有程序。5. Understand how external factors affect their company. 理解外部因素如何影響公司Great financial analysts can anticipate howchanges in the industry or economy will affec

53、ttheir business. They realize the impact of competitor andgovernment actions, and theyunderstand the expectations of shareholders, stock analysts, and rating agencies.Theycreate models and scenarios based on possibleoutcomes of these factors and sharethem with management. 卓越的財(cái)務(wù)分析師能夠展望行業(yè)或者經(jīng)濟(jì)的變化將如何影響其

54、業(yè)務(wù)。他們意識到競爭者和 政府行為的沖擊，他們也理解股東、股票分析師和評級機(jī)構(gòu)的期望。他們創(chuàng)造基于這些因 素的可能后果的模型和腳本并與管理層共享。6. Constantly seek customer feedback and interaction. 不斷尋求顧客反饋和互動 First, great financial analysts understand who their customers are: managers, peers, other departments. They ask them how they can provide better service, someti

55、mes even using questionnaires to collect this feedback. And they seek frequent interaction with their customers to learn more about their needs. Great analysts also poll the people on their distribution lists to find out whether they want to continue receiving the analyses they send to them and whet

56、her they recommend any changes. 首先，卓越的財(cái)務(wù)分析師理解誰是他們的顧客：管理者、同僚和其他部門。他們詢問顧客 如何才能提供更好的服務(wù)，有時甚至以問卷形式收集這種反饋。而且他們還尋求與其顧客 的頻繁互動以更好的了解他們的需求。卓越的分析師還對其分發(fā)列表上的人進(jìn)行民意調(diào)查 以明白他們是否希望繼續(xù)收到分析師遞送的分析以及他們是否建議任何的改變。7. Have the ability to tell the story behind the data.有將數(shù)據(jù)背后的故事說出來的能力Great financial analysts are truly able to t

57、ake a piece of paper full of numbers and effectively communicate insightful conclusions about the key points within the numbers in a clear, concise manner. If a financial professional wants to be an effective CFO, he or she needs this skill more than any other. 卓越的財(cái)務(wù)分析師的確能夠拿起一張遍布數(shù)字的紙片并高效的溝通關(guān)于數(shù)字中的關(guān)鍵點(diǎn)

58、的 有洞察力的結(jié)論用一種明晰而簡潔的方式。如果一名財(cái)務(wù)專業(yè)人士希望成為一名高效的 CFO ，相比其他任何技能，他或她更需要這個。In my department, we developed an analyst test to use with potential job candidates.It shows a series of financial results for a fictional insurance company and asks the interviewee to describe what they see happening in the numbers (tell the story).We have found this to be one of the best indicators in determining whether someone is well suited for our department and our team.在我的部門，我們開發(fā)了一個分析師測試來用于潛在的職位候選人。它顯示了一家虛 擬的保險(xiǎn)