<h1 style="MARGIN: 17pt 0cm 16.5pt;"><a name="_Toc144263149"></a><a name="_Toc144010976"><span style="mso-bookmark: _Toc144263149;"><span style="FONT-FAMILY: 宋体; mso-hansi-font-family: ''; mso-ascii-font-family: ''; mso-ansi-language: EN-GB;">第五章</span></span></a><span style="mso-bookmark: _Toc144010976;"><span style="mso-bookmark: _Toc144263149;"><span style="mso-ansi-language: EN-GB;"><font face="">
</font></span></span></span><span style="mso-bookmark: _Toc144010976;"><span style="mso-bookmark: _Toc144263149;"><span style="FONT-FAMILY: 宋体; mso-hansi-font-family: ''; mso-ascii-font-family: ''; mso-ansi-language: EN-GB;">步入外企，实现全面突破</span></span></span><span style="mso-bookmark: _Toc144263149;"></span><span style="mso-bookmark: _Toc144010976;"></span><span lang="EN-GB" style="mso-ansi-language: EN-GB;"><p></p></span></h1><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 150%;"><span lang="EN-GB" style="LINE-HEIGHT: 150%; mso-bidi-font-size: 10.5pt; mso-ansi-language: EN-GB;"><p><font face=""> </font></p></span></p><h2 style="MARGIN: 13pt 0cm;"><a name="_Toc144263150"></a><a name="_Toc144010977"><span style="mso-bookmark: _Toc144263150;"><span style="FONT-FAMILY: 黑体; mso-ascii-font-family: Arial; mso-ansi-language: EN-GB;">（一）一炮走红</span></span></a><span style="mso-bookmark: _Toc144263150;"></span><span style="mso-bookmark: _Toc144010977;"></span><span lang="EN-GB" style="mso-ansi-language: EN-GB;"><p></p></span></h2><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 26.25pt; LINE-HEIGHT: 150%; mso-char-indent-count: 2.5;"><span lang="EN-GB" style="LINE-HEIGHT: 150%; mso-bidi-font-size: 10.5pt; mso-ansi-language: EN-GB;"><font face="">2004</font></span><span style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-hansi-font-family: ''; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: ''; mso-ansi-language: EN-GB;">年下半年来到了目前任职的这家公司，这是目前国内唯一一家外资控股的造船企业。十年前，公司的外方老板就卖掉了自己在国内的公司。良好的天然港口、宜人的居住环境以及国内刚刚兴起的招商引资政策，使外方老板好象发现了新大陆，怀踹着大把的钞票和美好的梦想来到风景优美的</span><span lang="EN-GB" style="LINE-HEIGHT: 150%; mso-bidi-font-size: 10.5pt; mso-ansi-language: EN-GB;"><font face="">Y</font></span><span style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-hansi-font-family: ''; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: ''; mso-ansi-language: EN-GB;">市。恰巧本市的一个经历了几十年苦苦挣扎的国企船厂，见到外方老板好像遇到了大救星，于是国内第一家外资船厂诞生了。合资之初，外方老板担心对情况不够熟悉，只占了百分之二十的股份。两年过后，世界造船业已逐渐复苏，国内众多小造船厂也雨后春笋般地冒了出来，外方老板感觉时机成熟，毅然又买下了百分之四十的股份，从而实现控股。刚开始，虽然身为董事长，家庭成员也占了公司董事会的多数，但很少来中国理会正常的生产经营。但随着时间的推移，国企的种种弊端已逐渐显露，发现自己的家产被一个个硕鼠不断蚕食时，再也坐不住了，于是亲自来到中国坐阵，开始负责日常的运营。发现自己孤身一人难以改变局面时，家里的太太、弟弟、儿子纷纷前来助阵。为了扩大阵营，不惜重金从本国内招来大批技术及管理人员。于是注定这是一场三国式的较量。</span><span lang="EN-GB" style="LINE-HEIGHT: 150%; mso-bidi-font-size: 10.5pt; mso-ansi-language: EN-GB;"><p></p></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 26.25pt; LINE-HEIGHT: 150%; mso-char-indent-count: 2.5;"><span style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-hansi-font-family: ''; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: ''; mso-ansi-language: EN-GB;">公司十年间产能有了大幅的增长，目前拥有最先进的设备设施、最看好的市场前景、最低廉的产业工人却换不来最真实的净现金流。面对如此状况，老板突然觉醒，决定引进新人，帮他一统天下。</span><span lang="EN-GB" style="LINE-HEIGHT: 150%; mso-bidi-font-size: 10.5pt; mso-ansi-language: EN-GB;"><p></p></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 150%;"><span style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-hansi-font-family: ''; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: ''; mso-ansi-language: EN-GB;"> 我们的到来引起了公司的一阵轰动，因为毕竟公司很长时间没有这么大规模的引进新人了。和我一起进入公司还有三位硕士，共同组成了新创建的战略发展部（</span><span lang="EN-GB" style="LINE-HEIGHT: 150%; mso-bidi-font-size: 10.5pt; mso-ansi-language: EN-GB;"><font face="">SDD</font></span><span style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-hansi-font-family: ''; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: ''; mso-ansi-language: EN-GB;">）。老侯，西北大学</span><span lang="EN-GB" style="LINE-HEIGHT: 150%; mso-bidi-font-size: 10.5pt; mso-ansi-language: EN-GB;"><font face="">MBA</font></span><span style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-hansi-font-family: ''; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: ''; mso-ansi-language: EN-GB;">，曾经有过两年船厂生产经理的工作经历。老蔡，上海交大</span><span lang="EN-GB" style="LINE-HEIGHT: 150%; mso-bidi-font-size: 10.5pt; mso-ansi-language: EN-GB;"><font face="">MBA</font></span><span style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-hansi-font-family: ''; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: ''; mso-ansi-language: EN-GB;">，八年工作经验，曾任职于某外企采购经理、生产经理等。阿峰，澳大利亚新南威尔士大学商学硕士，无工作经历。虽然这几位我都称他们为老</span><span lang="EN-GB" style="LINE-HEIGHT: 150%; mso-bidi-font-size: 10.5pt; mso-ansi-language: EN-GB;"><font face="">X</font></span><span style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-hansi-font-family: ''; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: ''; mso-ansi-language: EN-GB;">，其实他们只有三十岁左右。</span><span lang="EN-GB" style="LINE-HEIGHT: 150%; mso-bidi-font-size: 10.5pt; mso-ansi-language: EN-GB;"><p></p></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 21pt; LINE-HEIGHT: 150%; mso-char-indent-count: 2.0;"><span style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-hansi-font-family: ''; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: ''; mso-ansi-language: EN-GB;">我们的办公室位于老板的对面，由于隔板是玻璃的，老板很容易看到我们。谈起老板，虽然六十多岁了，但精力相当旺盛，每天只睡三、四个小时，中午也不休息，在他眼里，休息就是浪费生命，除去公差之外，他从不外出，每天呆在办公室。老板的另一爱好是喜新厌旧。公司陆陆续续建设了有七、八栋办公楼，在每个办公楼启用时，他必然要先过去住一段时间，等又有了新的办公楼，他再搬到新的办公楼。现在每个办公楼都留有他的办公室。再就是喜欢新人，据不完全统计，新人在老板眼里的“新鲜期”平均为半年。</span><span lang="EN-GB" style="LINE-HEIGHT: 150%; mso-bidi-font-size: 10.5pt; mso-ansi-language: EN-GB;"><p></p></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 21pt; LINE-HEIGHT: 150%; mso-char-indent-count: 2.0;"><span lang="EN-GB" style="LINE-HEIGHT: 150%; mso-bidi-font-size: 10.5pt; mso-ansi-language: EN-GB;"><p><font face=""> </font></p></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 21pt; LINE-HEIGHT: 150%; mso-char-indent-count: 2.0;"><span style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-hansi-font-family: ''; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: ''; mso-ansi-language: EN-GB;">上班的第一天，老板一上班就直接跑到我们办公室，开始跟我们讲战略发展部的主要任务，说简单了就是帮他</span><span lang="EN-GB" style="LINE-HEIGHT: 150%; mso-bidi-font-size: 10.5pt; mso-ansi-language: EN-GB;"><font face="">change management</font></span><span style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-hansi-font-family: ''; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: ''; mso-ansi-language: EN-GB;">（改善管理）。头一个周，每天早上第一件事，老板就是给我们上课，给一些材料看，没有更多介绍公司的情况，感觉这段时间英语听力大有长进。老板是讲英文的，但他在中国呆了将近十年，中文也能听懂，但几乎不会说。公司里的中层和他汇报工作一般都是用中文。</span><span lang="EN-GB" style="LINE-HEIGHT: 150%; mso-bidi-font-size: 10.5pt; mso-ansi-language: EN-GB;"><p></p></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 21pt; LINE-HEIGHT: 150%; mso-char-indent-count: 2.0;"><span style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-hansi-font-family: ''; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: ''; mso-ansi-language: EN-GB;">很奇怪，都一个周了，我们新部门成立公司也没下文件，并且人力总监也没带我们去各部门熟悉。公司员工都在纷纷议论，弄得神秘兮兮的。由于</span><span lang="EN-GB" style="LINE-HEIGHT: 150%; mso-bidi-font-size: 10.5pt; mso-ansi-language: EN-GB;"><font face="">ERP</font></span><span style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-hansi-font-family: ''; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: ''; mso-ansi-language: EN-GB;">系统中没有我们部门的注册，所以连我们领办公用品和劳保都不得不借用董事办的名义。后来才知道，这种情况也是公司管理混乱的标志之一。</span><span lang="EN-GB" style="LINE-HEIGHT: 150%; mso-bidi-font-size: 10.5pt; mso-ansi-language: EN-GB;"><p></p></span></p>
<p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 21pt; LINE-HEIGHT: 150%; mso-char-indent-count: 2.0;"><span style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-hansi-font-family: ''; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: ''; mso-ansi-language: EN-GB;">上班后的第一个周六，老板召集我们开会，这次没在我们的办公室，而是到了会议室。首先，确定了</span><span lang="EN-GB" style="LINE-HEIGHT: 150%; mso-bidi-font-size: 10.5pt; mso-ansi-language: EN-GB;"><font face="">SDD</font></span><span style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-hansi-font-family: ''; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: ''; mso-ansi-language: EN-GB;">的工作是由项目组成的，不负责日常的运营管理。确定每周六都向老板做一次汇报，汇报各项目的进展情况。最后老板让我们自己选出本部门的负责人。我们有些奇怪，这种事应该在招聘时确定才对。当时给我们的</span><span lang="EN-GB" style="LINE-HEIGHT: 150%; mso-bidi-font-size: 10.5pt; mso-ansi-language: EN-GB;"><font face="">OFFER</font></span><span style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-hansi-font-family: ''; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: ''; mso-ansi-language: EN-GB;">上都写的是战略发展部经理。由于老侯是生产方向的，老蔡是采购方向的，阿峰是市场方向的，我是财务方向的，我们四人专业谁也不挨边，如何确定负责人。会议室陷入一片寂静，谁也没先说话。老板等了一会儿，见没人说话，问我们讨论好了没有。这时我见其他人还没作答，只好开口，“董事长，我们四个人专业都不相同，</span><span lang="EN-GB" style="LINE-HEIGHT: 150%; mso-bidi-font-size: 10.5pt; mso-ansi-language: EN-GB;"><font face="">SDD</font></span><span style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-hansi-font-family: ''; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: ''; mso-ansi-language: EN-GB;">以后又主要以项目为主。我提议以后实行项目负责制，哪方面的项目就有谁来做项目经理，不设部门经理，你看如何？其他同事意见如何？”老板听了微笑着点了点头，其他同事也说不错。就这样就确定了</span><span lang="EN-GB" style="LINE-HEIGHT: 150%; mso-bidi-font-size: 10.5pt; mso-ansi-language: EN-GB;"><font face="">SDD</font></span><span style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-hansi-font-family: ''; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: ''; mso-ansi-language: EN-GB;">的运作模式。</span><span lang="EN-GB" style="LINE-HEIGHT: 150%; mso-bidi-font-size: 10.5pt; mso-ansi-language: EN-GB;"><p></p></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 21pt; LINE-HEIGHT: 150%; mso-char-indent-count: 2.0;"><span lang="EN-GB" style="LINE-HEIGHT: 150%; mso-bidi-font-size: 10.5pt; mso-ansi-language: EN-GB;"><p><font face=""> </font></p></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 21pt; LINE-HEIGHT: 150%; mso-char-indent-count: 2.0;"><span style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-hansi-font-family: ''; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: ''; mso-ansi-language: EN-GB;">一个月后，我接到了第一个项目。在此之前，正跟着老侯做了一个对下属钢板切割车间进行改善的项目，由于新项目的出现只好退了出来。一天，老板给我打来电话，让我马上到会议室来。停下对车间工人的访问，急匆匆的赶了过去。</span><span lang="EN-GB" style="LINE-HEIGHT: 150%; mso-bidi-font-size: 10.5pt; mso-ansi-language: EN-GB;"><p></p></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 21pt; LINE-HEIGHT: 150%; mso-char-indent-count: 2.0;"><span style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-hansi-font-family: ''; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: ''; mso-ansi-language: EN-GB;">只见会议室里坐着董事长、总经理李总、采购经理</span><span lang="EN-GB" style="LINE-HEIGHT: 150%; mso-bidi-font-size: 10.5pt; mso-ansi-language: EN-GB;"><font face="">Jack</font></span><span style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-hansi-font-family: ''; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: ''; mso-ansi-language: EN-GB;">、</span><span lang="EN-GB" style="LINE-HEIGHT: 150%; mso-bidi-font-size: 10.5pt; mso-ansi-language: EN-GB;"><font face="">ERP</font></span><span style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-hansi-font-family: ''; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: ''; mso-ansi-language: EN-GB;">经理</span><span lang="EN-GB" style="LINE-HEIGHT: 150%; mso-bidi-font-size: 10.5pt; mso-ansi-language: EN-GB;"><font face="">Leo</font></span><span style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-hansi-font-family: ''; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: ''; mso-ansi-language: EN-GB;">、财务部长老汤还有董事长的太太</span><span lang="EN-GB" style="LINE-HEIGHT: 150%; mso-bidi-font-size: 10.5pt; mso-ansi-language: EN-GB;"><font face="">Annie</font></span><span style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-hansi-font-family: ''; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: ''; mso-ansi-language: EN-GB;">。公司有个奇怪的现象，外籍的部门负责人称为经理，中方老国企留下来的部门负责人则称为部长，老板太太主要负责财务，相当于财务总监。而李总则是中方总经理，原老船厂的负责人，公司董事之一。由于现在董事长直接管理具体的生产经营，他在表面上则睁一只眼闭一只眼，得过且过。</span><span lang="EN-GB" style="LINE-HEIGHT: 150%; mso-bidi-font-size: 10.5pt; mso-ansi-language: EN-GB;"><p></p></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 21pt; LINE-HEIGHT: 150%; mso-char-indent-count: 2.0;"><span style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-hansi-font-family: ''; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: ''; mso-ansi-language: EN-GB;">看得出老板正在发火，见我进来示意我坐下，继续他的话题：</span><span lang="EN-GB" style="LINE-HEIGHT: 150%; mso-bidi-font-size: 10.5pt; mso-ansi-language: EN-GB;"><p></p></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 21pt; LINE-HEIGHT: 150%; mso-char-indent-count: 2.0;"><span style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-hansi-font-family: ''; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: ''; mso-ansi-language: EN-GB;">“现在为什么买一个小小的办公用品都得需要十几个人签字？采购原材料的审批手续平均也得需要十八天才能批下来，这是为什么？</span><span lang="EN-GB" style="LINE-HEIGHT: 150%; mso-bidi-font-size: 10.5pt; mso-ansi-language: EN-GB;"><font face="">Jack</font></span><span style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-hansi-font-family: ''; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: ''; mso-ansi-language: EN-GB;">你先说”</span><span lang="EN-GB" style="LINE-HEIGHT: 150%; mso-bidi-font-size: 10.5pt; mso-ansi-language: EN-GB;"><p></p></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 21pt; LINE-HEIGHT: 150%; mso-char-indent-count: 2.0;"><span style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-hansi-font-family: ''; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: ''; mso-ansi-language: EN-GB;">采购经理</span><span lang="EN-GB" style="LINE-HEIGHT: 150%; mso-bidi-font-size: 10.5pt; mso-ansi-language: EN-GB;"><font face="">Jack</font></span><span style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-hansi-font-family: ''; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: ''; mso-ansi-language: EN-GB;">战战兢兢地站起来，</span><span lang="EN-GB" style="LINE-HEIGHT: 150%; mso-bidi-font-size: 10.5pt; mso-ansi-language: EN-GB;"><p></p></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 21pt; LINE-HEIGHT: 150%; mso-char-indent-count: 2.0;"><span style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-hansi-font-family: ''; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: ''; mso-ansi-language: EN-GB;">“我们也很头痛这么复杂的程序，采购员天天忙着跑审批，根本没时间和供应商谈价格。我很早就希望能改改这流程，但涉及多个部门和人员，我们也无力呀。一个小小的办公用品，财务部长、</span><span lang="EN-GB" style="LINE-HEIGHT: 150%; mso-bidi-font-size: 10.5pt; mso-ansi-language: EN-GB;"><font face="">Annie</font></span><span style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-hansi-font-family: ''; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: ''; mso-ansi-language: EN-GB;">、总经理、生产经理、采购经理、</span><span lang="EN-GB" style="LINE-HEIGHT: 150%; mso-bidi-font-size: 10.5pt; mso-ansi-language: EN-GB;"><font face="">ERP</font></span><span style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-hansi-font-family: ''; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: ''; mso-ansi-language: EN-GB;">经理都要签。如果一个人不在办公室，就要一直等下去，等完之后再去找下一个签。尤其是现在，生产任务这么紧，采购时间都要求在两三天之内购回，而审批就需要这么长时间，再加上财务上经常压我们的单子，搞得我们现在很被动，天天挨骂</span><span lang="EN-GB" style="LINE-HEIGHT: 150%; mso-bidi-font-size: 10.5pt; mso-ansi-language: EN-GB;"><font face="">….</font></span><span style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-hansi-font-family: ''; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: ''; mso-ansi-language: EN-GB;">”</span><span lang="EN-GB" style="LINE-HEIGHT: 150%; mso-bidi-font-size: 10.5pt; mso-ansi-language: EN-GB;"><p></p></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 21pt; LINE-HEIGHT: 150%; mso-char-indent-count: 2.0;"><span style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-hansi-font-family: ''; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: ''; mso-ansi-language: EN-GB;">看得出，</span><span lang="EN-GB" style="LINE-HEIGHT: 150%; mso-bidi-font-size: 10.5pt; mso-ansi-language: EN-GB;"><font face="">Jack</font></span><span style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-hansi-font-family: ''; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: ''; mso-ansi-language: EN-GB;">开始抱怨起来。</span><span lang="EN-GB" style="LINE-HEIGHT: 150%; mso-bidi-font-size: 10.5pt; mso-ansi-language: EN-GB;"><p></p></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 21pt; LINE-HEIGHT: 150%; mso-char-indent-count: 2.0;"><span style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-hansi-font-family: ''; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: ''; mso-ansi-language: EN-GB;">“什么，说我们财务压单子，你也不看看现在的财务状况，我们现在有钱吗？你们的采购员不知道和供应商谈付款条件，天天到我这儿来要钱，哪有这么多钱给你们。生产外包商和我要钱、供应商和我要钱，发工资得需要钱，我得需要平衡，一碗水端平。你以为就是你们需要钱呢。”老汤那高八度的嗓门立刻给予反击，想攻击财务部门，水平还差了点。</span><span lang="EN-GB" style="LINE-HEIGHT: 150%; mso-bidi-font-size: 10.5pt; mso-ansi-language: EN-GB;"><p></p></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 21pt; LINE-HEIGHT: 150%; mso-char-indent-count: 2.0;"><span style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-hansi-font-family: ''; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: ''; mso-ansi-language: EN-GB;">这样的吵架在公司的会议上是经常的事，跑题加吵架是公司会议的一大特色。</span><span lang="EN-GB" style="LINE-HEIGHT: 150%; mso-bidi-font-size: 10.5pt; mso-ansi-language: EN-GB;"><p></p></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 21pt; LINE-HEIGHT: 150%; mso-char-indent-count: 2.0;"><span style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-hansi-font-family: ''; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: ''; mso-ansi-language: EN-GB;">这时几乎要睡着的李总似乎被老汤的高嗓门所惊醒，</span><span lang="EN-GB" style="LINE-HEIGHT: 150%; mso-bidi-font-size: 10.5pt; mso-ansi-language: EN-GB;"><p></p></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 21pt; LINE-HEIGHT: 150%; mso-char-indent-count: 2.0;"><span style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-hansi-font-family: ''; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: ''; mso-ansi-language: EN-GB;">“老汤，那么大声音干什么，我们现在谈的是流程，你又在那里扯什么皮呀”</span><span lang="EN-GB" style="LINE-HEIGHT: 150%; mso-bidi-font-size: 10.5pt; mso-ansi-language: EN-GB;"><p></p></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 21pt; LINE-HEIGHT: 150%; mso-char-indent-count: 2.0;"><span style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-hansi-font-family: ''; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: ''; mso-ansi-language: EN-GB;">老汤从建厂时就跟着李总，属于公司元老级的，因此最听从李总的话，见李总说话，也就不再言语。</span><span lang="EN-GB" style="LINE-HEIGHT: 150%; mso-bidi-font-size: 10.5pt; mso-ansi-language: EN-GB;"><p></p></span></p>
<p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 21pt; LINE-HEIGHT: 150%; mso-char-indent-count: 2.0;"><span style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-hansi-font-family: ''; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: ''; mso-ansi-language: EN-GB;">“那</span><span lang="EN-GB" style="LINE-HEIGHT: 150%; mso-bidi-font-size: 10.5pt; mso-ansi-language: EN-GB;"><font face="">Leo</font></span><span style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-hansi-font-family: ''; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: ''; mso-ansi-language: EN-GB;">你谈一下具体是怎么回事，听说这都与</span><span lang="EN-GB" style="LINE-HEIGHT: 150%; mso-bidi-font-size: 10.5pt; mso-ansi-language: EN-GB;"><font face="">ERP</font></span><span style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-hansi-font-family: ''; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: ''; mso-ansi-language: EN-GB;">有关”，老板把话题又转了回来。</span><span lang="EN-GB" style="LINE-HEIGHT: 150%; mso-bidi-font-size: 10.5pt; mso-ansi-language: EN-GB;"><p></p></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 21pt; LINE-HEIGHT: 150%; mso-char-indent-count: 2.0;"><span style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-hansi-font-family: ''; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: ''; mso-ansi-language: EN-GB;">“这样的问题不是一天造成的，当初上</span><span lang="EN-GB" style="LINE-HEIGHT: 150%; mso-bidi-font-size: 10.5pt; mso-ansi-language: EN-GB;"><font face="">ERP</font></span><span style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-hansi-font-family: ''; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: ''; mso-ansi-language: EN-GB;">时，系统中设置的是两道先后的审批程序，第一套是采购申请审批，船上用的物资由技术定额部门下申请，其他物资由各相应部门经理下申请，申请过程是公司内部对此次采购的审批，应该不同性质的采购由不同权限的人审批，而现在所有有权限的人都要在申请单上签字。第二套是采购订单审批，采购申请通过以后，对订单的再确认，但现在是上面签过字的又要在这上面全签一遍字。</span><span lang="EN-GB" style="LINE-HEIGHT: 150%; mso-bidi-font-size: 10.5pt; mso-ansi-language: EN-GB;"><font face="">ERP</font></span><span style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-hansi-font-family: ''; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: ''; mso-ansi-language: EN-GB;">系统的程序完成了以后，如果涉及到签订合同，以上签过字的人又要在合同会签单上签字。我想这些就是主要原因。”</span><span lang="EN-GB" style="LINE-HEIGHT: 150%; mso-bidi-font-size: 10.5pt; mso-ansi-language: EN-GB;"><p></p></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 21pt; LINE-HEIGHT: 150%; mso-char-indent-count: 2.0;"><span lang="EN-GB" style="LINE-HEIGHT: 150%; mso-bidi-font-size: 10.5pt; mso-ansi-language: EN-GB;"><font face="">Leo</font></span><span style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-hansi-font-family: ''; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: ''; mso-ansi-language: EN-GB;">的回答让我大体搞清楚了怎么回事，但我感觉到不仅仅是程序的问题。</span><span lang="EN-GB" style="LINE-HEIGHT: 150%; mso-bidi-font-size: 10.5pt; mso-ansi-language: EN-GB;"><p></p></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 21pt; LINE-HEIGHT: 150%; mso-char-indent-count: 2.0;"><span style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-hansi-font-family: ''; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: ''; mso-ansi-language: EN-GB;">老板似乎听的有些不耐烦，然后把头转向我，对我说：</span><span lang="EN-GB" style="LINE-HEIGHT: 150%; mso-bidi-font-size: 10.5pt; mso-ansi-language: EN-GB;"><p></p></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 21pt; LINE-HEIGHT: 150%; mso-char-indent-count: 2.0;"><span style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-hansi-font-family: ''; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: ''; mso-ansi-language: EN-GB;">“这样吧，</span><span lang="EN-GB" style="LINE-HEIGHT: 150%; mso-bidi-font-size: 10.5pt; mso-ansi-language: EN-GB;"><font face="">Sean</font></span><span style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-hansi-font-family: ''; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: ''; mso-ansi-language: EN-GB;">，你牵一下头，专门成立一个单独的项目，有</span><span lang="EN-GB" style="LINE-HEIGHT: 150%; mso-bidi-font-size: 10.5pt; mso-ansi-language: EN-GB;"><font face="">Leo</font></span><span style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-hansi-font-family: ''; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: ''; mso-ansi-language: EN-GB;">和</span><span lang="EN-GB" style="LINE-HEIGHT: 150%; mso-bidi-font-size: 10.5pt; mso-ansi-language: EN-GB;"><font face="">Jack</font></span><span style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-hansi-font-family: ''; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: ''; mso-ansi-language: EN-GB;">协助，对整个采购审批流程进行重新整理一下，我不希望这种场面继续存在。项目代号就定为</span><span lang="EN-GB" style="LINE-HEIGHT: 150%; mso-bidi-font-size: 10.5pt; mso-ansi-language: EN-GB;"><font face="">F001</font></span><span style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-hansi-font-family: ''; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: ''; mso-ansi-language: EN-GB;">吧”</span><span lang="EN-GB" style="LINE-HEIGHT: 150%; mso-bidi-font-size: 10.5pt; mso-ansi-language: EN-GB;"><p></p></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 21pt; LINE-HEIGHT: 150%; mso-char-indent-count: 2.0;"><span style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-hansi-font-family: ''; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: ''; mso-ansi-language: EN-GB;">我知道，老板叫我来的目的是肯定给我下任务。记得这个问题，在面试时老板好像就问过我，说这是他目前最头痛的问题。</span><span lang="EN-GB" style="LINE-HEIGHT: 150%; mso-bidi-font-size: 10.5pt; mso-ansi-language: EN-GB;"><p></p></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 21pt; LINE-HEIGHT: 150%; mso-char-indent-count: 2.0;"><span lang="EN-GB" style="LINE-HEIGHT: 150%; mso-bidi-font-size: 10.5pt; mso-ansi-language: EN-GB;"><p><font face=""> </font></p></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 21pt; LINE-HEIGHT: 150%; mso-char-indent-count: 2.0;"><span style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-hansi-font-family: ''; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: ''; mso-ansi-language: EN-GB;">于是我的第一个项目开始了，在接下来的时间里，我到现场向各有关人员调查了解，亲自跟着审批流程走了一圈（这在审计上叫作“穿行测试”），最后了解到这不简单是一个流程的问题，是一个中、外双方管理人员相互争斗的结果。据</span><span lang="EN-GB" style="LINE-HEIGHT: 150%; mso-bidi-font-size: 10.5pt; mso-ansi-language: EN-GB;"><font face="">Leo</font></span><span style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-hansi-font-family: ''; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: ''; mso-ansi-language: EN-GB;">介绍，当初</span><span lang="EN-GB" style="LINE-HEIGHT: 150%; mso-bidi-font-size: 10.5pt; mso-ansi-language: EN-GB;"><font face="">ERP</font></span><span style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-hansi-font-family: ''; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: ''; mso-ansi-language: EN-GB;">上线时，设计的审批人员没这么多，但是有外方经理签字了，没由中方部长们的签字他们不同意，相反有中方部长们的签字了，外方经理认为根据职责就应该由他们签字。结果弄得当时的</span><span lang="EN-GB" style="LINE-HEIGHT: 150%; mso-bidi-font-size: 10.5pt; mso-ansi-language: EN-GB;"><font face="">ERP</font></span><span style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-hansi-font-family: ''; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: ''; mso-ansi-language: EN-GB;">项目经理非常苦恼，眼看项目无法进行下去，只好采取了折衷方案，好，双方都签字吧。结果形成了庞大的审批队伍，尤其是总经理李总，更是不管金额大小、何类物资，都要求最后的签字人是他自己。这可苦了经办审批的业务人员，到那儿去签字，都会被问到同一个问题，“为什么要买呀，不买不行吗？”感觉像是菜市场买大白菜。特别是到了老太太</span><span lang="EN-GB" style="LINE-HEIGHT: 150%; mso-bidi-font-size: 10.5pt; mso-ansi-language: EN-GB;"><font face="">Annie</font></span><span style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-hansi-font-family: ''; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: ''; mso-ansi-language: EN-GB;">那里，有一个习惯，买东西的数量对半砍，如果申请了某项物资</span><span lang="EN-GB" style="LINE-HEIGHT: 150%; mso-bidi-font-size: 10.5pt; mso-ansi-language: EN-GB;"><font face="">4</font></span><span style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-hansi-font-family: ''; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: ''; mso-ansi-language: EN-GB;">个，到了她那儿就会砍成</span><span lang="EN-GB" style="LINE-HEIGHT: 150%; mso-bidi-font-size: 10.5pt; mso-ansi-language: EN-GB;"><font face="">2</font></span><span style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-hansi-font-family: ''; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: ''; mso-ansi-language: EN-GB;">个，到时还把经办人员大骂一顿，结果经办人员为了得到正常的采购数量，故意在采购时多写一倍，砍完后，正好是所需数量。如果那一天老太太心情好，或许就不砍了，那东西也就多买了。负责审核的业务经理知道老太太有此习惯，在审批时也就形成了一种默契。于是签字的人多了，每个人也不知道自己的职责权限，也不知道为什么需要自己签。看来，是够乱的，怪不得我进公司之前向有关朋友了解情况时，朋友们说，可别进去，太乱了，自己当时还想，乱，自己去了才有价值呀。</span><span lang="EN-GB" style="LINE-HEIGHT: 150%; mso-bidi-font-size: 10.5pt; mso-ansi-language: EN-GB;"><p></p></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 21pt; LINE-HEIGHT: 150%; mso-char-indent-count: 2.0;"><span style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-hansi-font-family: ''; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: ''; mso-ansi-language: EN-GB;">了解完情况后，把大体原因向老板汇报了一下，主要目的还是向老板征求一下意见，关于双方之间的斗争如何处理。于是自己举了个例子，在签字人员中，不论金额大小全签的有三人，分别是总经理李总，财务部长老汤和</span><span lang="EN-GB" style="LINE-HEIGHT: 150%; mso-bidi-font-size: 10.5pt; mso-ansi-language: EN-GB;"><font face="">Annie</font></span><span style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-hansi-font-family: ''; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: ''; mso-ansi-language: EN-GB;">，其实他们在职责上都有些重叠。老板听后，说到，“把老汤的签字去掉吧，由</span><span lang="EN-GB" style="LINE-HEIGHT: 150%; mso-bidi-font-size: 10.5pt; mso-ansi-language: EN-GB;"><font face="">Annie</font></span><span style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-hansi-font-family: ''; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: ''; mso-ansi-language: EN-GB;">全签，李总现在也不做什么事，把他的签字也去掉”。得到老板的明确答复，把最困难、最焦点的问题先解决掉，后面的就好说了。临走时，老板又给我鼓了鼓气，不要怕，大胆的去做吧，按照你的思路、你的经验去做。</span><span lang="EN-GB" style="LINE-HEIGHT: 150%; mso-bidi-font-size: 10.5pt; mso-ansi-language: EN-GB;"><p></p></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt 5.25pt; TEXT-INDENT: 15.75pt; LINE-HEIGHT: 150%; mso-char-indent-count: 1.5; mso-para-margin-left: .5gd;"><span style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-hansi-font-family: ''; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: ''; mso-ansi-language: EN-GB;">由于上班时间大家都有正常工作要作，大多数的讨论只好在每天下班后进行，白天再把些讨论形成标准的流程说明。记得每天晚上</span><span lang="EN-GB" style="LINE-HEIGHT: 150%; mso-bidi-font-size: 10.5pt; mso-ansi-language: EN-GB;"><font face="">Leo</font></span><span style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-hansi-font-family: ''; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: ''; mso-ansi-language: EN-GB;">、</span><span lang="EN-GB" style="LINE-HEIGHT: 150%; mso-bidi-font-size: 10.5pt; mso-ansi-language: EN-GB;"><font face="">Jack</font></span><span style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-hansi-font-family: ''; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: ''; mso-ansi-language: EN-GB;">都会来到我的办公室，一起讨论具体细节、修改后的可行性。老板还不时的走到办公室询问进展情况，看来他对这个项目极其重视。针对目前状况，我们主要作了以下修改。第一，首先将各种采购支出分成不同的类别，比如：生产性材料采购、生产性劳务采购、资产类采购、费用性采购等。分别按不同采购类别、金额大小确定不同的流程、控制点以及审批人，改变了以前大一统的流程方式。第二，划分了相应审批人的职责权限，不同的人有不同的职责权限，避免了以前都签却都不承担责任的状况。第三，确定了审批时限和实行“代签人”制度，每人的审批时限控制在四小时以内，在审批单上都会明确地记录交到审批人处的具体时间，签批时间。每个审批人都要指定一个代他自己签字的人，这样在他不再公司时可以由此人代签，而无须业务经办人员苦苦等待。第四，实行审计制度，每个环节如果出现了违反流程的现象，可以直接向审计组反映，审计组也不定期地检查流程，审计组长为老板，组员为我自己。</span><span lang="EN-GB" style="LINE-HEIGHT: 150%; mso-bidi-font-size: 10.5pt; mso-ansi-language: EN-GB;"><p></p></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt 5.25pt; TEXT-INDENT: 15.75pt; LINE-HEIGHT: 150%; mso-char-indent-count: 1.5; mso-para-margin-left: .5gd;"><span style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-hansi-font-family: ''; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: ''; mso-ansi-language: EN-GB;">很快这一完整的采购审批流程出炉了，</span><span lang="EN-GB" style="LINE-HEIGHT: 150%; mso-bidi-font-size: 10.5pt; mso-ansi-language: EN-GB;"><font face="">Leo</font></span><span style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-hansi-font-family: ''; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: ''; mso-ansi-language: EN-GB;">还作了英文版，因为在公司所有的正式文件都须中、英文双份。老板听了汇报后非常高兴，决定开会正式实施该流程。</span><span lang="EN-GB" style="LINE-HEIGHT: 150%; mso-bidi-font-size: 10.5pt; mso-ansi-language: EN-GB;"><p></p></span></p>
<p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt 5.25pt; TEXT-INDENT: 15.75pt; LINE-HEIGHT: 150%; mso-char-indent-count: 1.5; mso-para-margin-left: .5gd;"><span style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-hansi-font-family: ''; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: ''; mso-ansi-language: EN-GB;">记得开会的那一天，所有与流程相关的部门经理都到了，这其中也包括李总和老汤。一开始，老板先介绍一下为什么要作这个流程，并强调了该流程的重要性。随后是由我介绍具备的流程。我首先介绍了流程的新特点，与以前相比有那些改变。然后就逐条的解释起来。在讲解的过程中，向李总、老汤瞧了一眼，发现他们面色凝重，看来是触动到他们了。果不其然，我刚介绍完，老汤就想发言。这时老板猛的一拍桌子，说到，“今天不是流程讨论会，是实施发布会。这个流程已经经过研究，是科学的，可行的，无需讨论了。下面进行签字，在座的各位都要在流程上面签字，签了字的就要遵守该流程，不签的请现在就离开会议室。”话一说完，大家知道，这次是来真的了。没办法，李总和老汤极不情愿地在上面签了字，一签完字，老板就宣布了散会。</span><span lang="EN-GB" style="LINE-HEIGHT: 150%; mso-bidi-font-size: 10.5pt; mso-ansi-language: EN-GB;"><p></p></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt 5.25pt; TEXT-INDENT: 15.75pt; LINE-HEIGHT: 150%; mso-char-indent-count: 1.5; mso-para-margin-left: .5gd;"><span style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-hansi-font-family: ''; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: ''; mso-ansi-language: EN-GB;">两周之后，我带着从</span><span lang="EN-GB" style="LINE-HEIGHT: 150%; mso-bidi-font-size: 10.5pt; mso-ansi-language: EN-GB;"><font face="">ERP</font></span><span style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-hansi-font-family: ''; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: ''; mso-ansi-language: EN-GB;">系统内打出来的两张采购审批汇总表，一张是实施新流程前的统计，平均审批周期为</span><span lang="EN-GB" style="LINE-HEIGHT: 150%; mso-bidi-font-size: 10.5pt; mso-ansi-language: EN-GB;"><font face="">18</font></span><span style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-hansi-font-family: ''; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: ''; mso-ansi-language: EN-GB;">天，另一张是实施新程序两周来的统计，平均审批周期为</span><span lang="EN-GB" style="LINE-HEIGHT: 150%; mso-bidi-font-size: 10.5pt; mso-ansi-language: EN-GB;"><font face="">1.5</font></span><span style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-hansi-font-family: ''; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: ''; mso-ansi-language: EN-GB;">天。老板看到我进来，就知道我有好消息要告诉他。我一句话也没说，只是让他看了这两张表，老板非常高兴。在此后的日子里，我相继完成了收、付款流程，仓库出、入库流程，资本性支出与费用性支出审批流程，资金风险防范等一系列流程与制度，目前这些流程在公司日常运营中发挥着重要的作用，成为公司经济运行的“主动脉”。因此老板见到我就称我为“</span><span lang="EN-GB" style="LINE-HEIGHT: 150%; mso-bidi-font-size: 10.5pt; mso-ansi-language: EN-GB;"><font face="">system man</font></span><span style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-hansi-font-family: ''; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: ''; mso-ansi-language: EN-GB;">”（系统专家）。</span><span lang="EN-GB" style="LINE-HEIGHT: 150%; mso-bidi-font-size: 10.5pt; mso-ansi-language: EN-GB;"><p></p></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt 5.25pt; TEXT-INDENT: 15.75pt; LINE-HEIGHT: 150%; mso-char-indent-count: 1.5; mso-para-margin-left: .5gd;"><span lang="EN-GB" style="LINE-HEIGHT: 150%; mso-bidi-font-size: 10.5pt; mso-ansi-language: EN-GB;"><p><font face=""> </font></p></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 21pt; LINE-HEIGHT: 150%; mso-char-indent-count: 2.0;"><span style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-hansi-font-family: ''; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: ''; mso-ansi-language: EN-GB;">由于</span><span lang="EN-GB" style="LINE-HEIGHT: 150%; mso-bidi-font-size: 10.5pt; mso-ansi-language: EN-GB;"><font face="">F001</font></span><span style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-hansi-font-family: ''; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: ''; mso-ansi-language: EN-GB;">这第一炮的的成功打响，</span><span lang="EN-GB" style="LINE-HEIGHT: 150%; mso-bidi-font-size: 10.5pt; mso-ansi-language: EN-GB;"><font face="">SDD</font></span><span style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-hansi-font-family: ''; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: ''; mso-ansi-language: EN-GB;">很快成为公司“最红”的部门，私下里被他们戏称为“正黄旗”“御林军”之类的。我也被老板口头任命为</span><span lang="EN-GB" style="LINE-HEIGHT: 150%; mso-bidi-font-size: 10.5pt; mso-ansi-language: EN-GB;"><font face="">SDD</font></span><span style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-hansi-font-family: ''; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: ''; mso-ansi-language: EN-GB;">的负责人。不管开什么会，第一个想到的就是</span><span lang="EN-GB" style="LINE-HEIGHT: 150%; mso-bidi-font-size: 10.5pt; mso-ansi-language: EN-GB;"><font face="">SDD</font></span><span style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-hansi-font-family: ''; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: ''; mso-ansi-language: EN-GB;">，特别是有客人来访，首先介绍一下新成了</span><span lang="EN-GB" style="LINE-HEIGHT: 150%; mso-bidi-font-size: 10.5pt; mso-ansi-language: EN-GB;"><font face="">SDD</font></span><span style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-hansi-font-family: ''; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: ''; mso-ansi-language: EN-GB;">，让我简单介绍</span><span lang="EN-GB" style="LINE-HEIGHT: 150%; mso-bidi-font-size: 10.5pt; mso-ansi-language: EN-GB;"><font face="">SDD</font></span><span style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-hansi-font-family: ''; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: ''; mso-ansi-language: EN-GB;">的职责。从那时开始，老板也就开始了换人计划，把以前老国企的中层逐个换掉，半年间基本上换掉了所有的老国企人。在换人之前，首先会让人力资源部寻找合适人选，然后就是我们</span><span lang="EN-GB" style="LINE-HEIGHT: 150%; mso-bidi-font-size: 10.5pt; mso-ansi-language: EN-GB;"><font face="">SDD</font></span><span style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-hansi-font-family: ''; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: ''; mso-ansi-language: EN-GB;">的面试，一般老板在场，我们四个相继提问，由于我们四个专业方向各不相同，因此什么样的人我们基本上都可以面试，提问完后，老板在征求我们的意见后决定人选的去留。记得那时除去正常的项目外，天天忙得不可开交，简直成了老板的私人助理。邀请媒体记者，让我去；接见外面来宾，让我主持；老板参加宴会，我也跟着。</span><span lang="EN-GB" style="LINE-HEIGHT: 150%; mso-bidi-font-size: 10.5pt; mso-ansi-language: EN-GB;"><p></p></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 21pt; LINE-HEIGHT: 150%; mso-char-indent-count: 2.0;"><span style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-hansi-font-family: ''; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: ''; mso-ansi-language: EN-GB;">正如刚进公司时他们议论的那样，老板喜欢新人时会把所有的工作都交给他，让他红得发紫。等新人忙不来后，老板的“新鲜期”已过，再把你重重地摔下来。老板再去迎接下一位新人。半年后，随着老侯和老蔡去了生产部门，阿峰去了一开始我们做项目的钢板切割车间，我去了财务部，</span><span lang="EN-GB" style="LINE-HEIGHT: 150%; mso-bidi-font-size: 10.5pt; mso-ansi-language: EN-GB;"><font face="">SDD</font></span><span style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-hansi-font-family: ''; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: ''; mso-ansi-language: EN-GB;">彻底解散。</span><span lang="EN-GB" style="LINE-HEIGHT: 150%; mso-bidi-font-size: 10.5pt; mso-ansi-language: EN-GB;"><p></p></span></p><h3 style="MARGIN: 13pt 0cm;"><span lang="EN-GB" style="mso-ansi-language: EN-GB;"><p><font face="" size="5"> </font></p></span></h3>
<h2 style="MARGIN: 13pt 0cm;"><a name="_Toc144263151"><span style="FONT-FAMILY: 黑体; mso-ascii-font-family: Arial; mso-ansi-language: EN-GB;">（二）财务重组</span></a></h2><h3 style="MARGIN: 13pt 0cm;"><span lang="EN-US"><span style="mso-spacerun: yes;"><font face="" size="5"> </font></span><a name="_Toc144263152"></a><a name="_Toc144010979"><span style="mso-bookmark: _Toc144263152;"><font face="" size="5">1. </font></span></a></span><font size="5"><span style="mso-bookmark: _Toc144010979;"><span style="mso-bookmark: _Toc144263152;"><span style="FONT-FAMILY: 宋体; mso-hansi-font-family: ''; mso-ascii-font-family: '';">怪圈</span></span></span><span style="mso-bookmark: _Toc144263152;"></span><span style="mso-bookmark: _Toc144010979;"></span><span lang="EN-GB" style="mso-ansi-language: EN-GB;"><p></p></span></font></h3><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 21pt; LINE-HEIGHT: 150%; mso-char-indent-count: 2.0;"><span style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-hansi-font-family: ''; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: ''; mso-ansi-language: EN-GB;">谈起财务总监，那是公司的一大趣闻。公司从合资以来，开始引入财务总监，到目前为止一共六任，但奇怪的是每任在位不会超过三个月，最短的一位三天。因此基本上都处于空缺状态。究其原因，主要是有两个关键人物，一个是老板的太太</span><span lang="EN-GB" style="LINE-HEIGHT: 150%; mso-bidi-font-size: 10.5pt; mso-ansi-language: EN-GB;"><font face="">ANNIE</font></span><span style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-hansi-font-family: ''; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: ''; mso-ansi-language: EN-GB;">，一个是老国企财务部长老汤。</span><span lang="EN-GB" style="LINE-HEIGHT: 150%; mso-bidi-font-size: 10.5pt; mso-ansi-language: EN-GB;"><p></p></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 21pt; LINE-HEIGHT: 150%; mso-char-indent-count: 2.0;"><span style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-hansi-font-family: ''; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: ''; mso-ansi-language: EN-GB;">说起老太太，虽然只是一董事的职位，却掌控着公司的财政大权，居然连公司印章、财务印章及出纳保险柜的钥匙都时刻攥在自己手里，恐怕别人骗她，而真正骗她的人自己却发现不了。在来公司之前，一直是个阔太太，天天研究吃喝玩乐。看到老板一人孤军奋战，才到中国来说要帮助老板，其实是监督着老板的生活。来到公司后，老板就让她管钱，就像管家里的钱似的。自己虽然什么都不懂，但公司所有的支出必须经过她同意，流程、制度在她面前经常变成一纸空文。私下里大家都戏称，老太太天天低着头丢西瓜，捡芝麻，而老板则抬着头，西瓜、芝麻一起丢。后来感觉这句话比较贴切，比如公司的大型吊车，经常需要维修轮胎，到了老太太那儿，要么被砍半，要么被取消，结果造成大多数吊车不能运行。如果你把修轮胎换成花几十万的大修，由于专业术语太多，老太太却痛快地放行。而老板属于那种不管有没有钱，只要是新鲜的、先进的设备就买、就建，没什么决策过程。因此由于性格的差异，老太太有意无意地被划分公司政治中的“第三派”，即老板派，老国企派，老太太派。</span><span lang="EN-GB" style="LINE-HEIGHT: 150%; mso-bidi-font-size: 10.5pt; mso-ansi-language: EN-GB;"><p></p></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 21pt; LINE-HEIGHT: 150%; mso-char-indent-count: 2.0;"><span style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-hansi-font-family: ''; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: ''; mso-ansi-language: EN-GB;">财务部长老汤，那可不是个简单人，自从船厂二十年前建厂以来，就一直在公司。先后任职过法律顾问、办公室主任、经营部主任。只是财务部长一职也有十来年了。城府很深，能说擅辩，政治手腕较为高明。就凭能在这么复杂的环境中任职这么长时间，也不简单。不管是中方经理、还是外方经理，在开会时都有点怕他。一是说不过他，再有理的事让他一掺和，不知不觉就被他带走。二是手握财权，把他得罪了，一句没钱，你什么都作不成了。在位多年，也是获利匪浅。老板早就有换掉之意，但无乃一则无合适人选，二则害怕此人，害怕人身安全方面，也害怕把公司给搅黄。因此一直以来视作心头大患。但每每派来新财务总监，很短时间内就会走掉。</span><span lang="EN-GB" style="LINE-HEIGHT: 150%; mso-bidi-font-size: 10.5pt; mso-ansi-language: EN-GB;"><p></p></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 21pt; LINE-HEIGHT: 150%; mso-char-indent-count: 2.0;"><span style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-hansi-font-family: ''; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: ''; mso-ansi-language: EN-GB;">一般新财务总监到任后，下面具体的财务业务不会接触到，哪位会计如果单独接触财务总监，没多久就会被老汤干掉。如果新财务总监有些思想，想按自己的思路去规范一下，那他肯定会冒犯老太太，因为老太太已经非常适应目前的环境，不想作任何改变，尽管问题很多。但如果一个月内财务总监没有任何作为，就会被老板炒掉。就这样在下有老汤封锁、上有老太阻挡，再加上老板的期望。新的财务总监真是过不了三个月。最显著的一个例子，是最近的一位财务总监，是老板花高薪从美国请来的，结果不到三天，就因不<personname wst="on" productid="符合老">符合老</personname>太太之意，被赶走。所以老太太最经典的一句话就是“你们谁也逃不出我的五指”。但老太太也深知老汤之作为，想换掉，但无乃走不出自己设置的怪圈。</span><span lang="EN-GB" style="LINE-HEIGHT: 150%; mso-bidi-font-size: 10.5pt; mso-ansi-language: EN-GB;"><p></p></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 21pt; LINE-HEIGHT: 150%; mso-char-indent-count: 2.0;"><span style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-hansi-font-family: ''; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: ''; mso-ansi-language: EN-GB;">在战略发展部后期，老太太经常因业务问题，让我去她那儿帮她解决，因此时间长了，老太太对我非常信任，与</span><span lang="EN-GB" style="LINE-HEIGHT: 150%; mso-bidi-font-size: 10.5pt; mso-ansi-language: EN-GB;"><font face="">ERP</font></span><span style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-hansi-font-family: ''; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: ''; mso-ansi-language: EN-GB;">经理</span><span lang="EN-GB" style="LINE-HEIGHT: 150%; mso-bidi-font-size: 10.5pt; mso-ansi-language: EN-GB;"><font face="">Leo</font></span><span style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-hansi-font-family: ''; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: ''; mso-ansi-language: EN-GB;">成了他的“左膀右臂”。</span><span lang="EN-GB" style="LINE-HEIGHT: 150%; mso-bidi-font-size: 10.5pt; mso-ansi-language: EN-GB;"><font face="">Leo</font></span><span style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-hansi-font-family: ''; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: ''; mso-ansi-language: EN-GB;">本来也是财务专业的，当初应聘时财务经理职位，但来到公司由于老汤的存在，无乃改为</span><span lang="EN-GB" style="LINE-HEIGHT: 150%; mso-bidi-font-size: 10.5pt; mso-ansi-language: EN-GB;"><font face="">ERP</font></span><span style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-hansi-font-family: ''; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: ''; mso-ansi-language: EN-GB;">经理。但后来</span><span lang="EN-GB" style="LINE-HEIGHT: 150%; mso-bidi-font-size: 10.5pt; mso-ansi-language: EN-GB;"><font face="">Leo</font></span><span style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-hansi-font-family: ''; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: ''; mso-ansi-language: EN-GB;">得到了老太太的充分信任，老太太回国或不在公司时，所有的签字都由</span><span lang="EN-GB" style="LINE-HEIGHT: 150%; mso-bidi-font-size: 10.5pt; mso-ansi-language: EN-GB;"><font face="">Leo</font></span><span style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-hansi-font-family: ''; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: ''; mso-ansi-language: EN-GB;">来代替。</span><span lang="EN-GB" style="LINE-HEIGHT: 150%; mso-bidi-font-size: 10.5pt; mso-ansi-language: EN-GB;"><p></p></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 21pt; LINE-HEIGHT: 150%; mso-char-indent-count: 2.0;"><span style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-hansi-font-family: ''; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: ''; mso-ansi-language: EN-GB;">我对财务部的了解是老板的一次任务安排。记得在战略发展部时，老板对我说不久后新的财务总监就要来到，希望我对目前的财务部能有一个整体、客观的评估，协助新来的财务总监一起重组整个财务部。当时我走进财务部，第一次与老汤交锋。老汤知道是对着他来的，于是用种种理由阻止我去了解。没办法，只得实情向老板汇报。在被老板大骂以后，老汤才允许我接触财务人员。就这样花费了将近一个月的功夫，对</span><span lang="EN-GB" style="LINE-HEIGHT: 150%; mso-bidi-font-size: 10.5pt; mso-ansi-language: EN-GB;"><font face="">40</font></span><span style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-hansi-font-family: ''; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: ''; mso-ansi-language: EN-GB;">多名财务人员逐个进行访问，调查，终于对整个财务部的人员安排、业务流程以及存在的问题有了一个详细的了解。在新任财务总监到来之前，一份</span><span lang="EN-GB" style="LINE-HEIGHT: 150%; mso-bidi-font-size: 10.5pt; mso-ansi-language: EN-GB;"><font face="">40</font></span><span style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-hansi-font-family: ''; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: ''; mso-ansi-language: EN-GB;">多页含有人员评估、框架评估、流程评估、信息评估、整改建议等内容的英文评估报告送到了老板和新任财务总监的手里，为下步工作打下了一个基础。老板甚是满意。</span><span lang="EN-GB" style="LINE-HEIGHT: 150%; mso-bidi-font-size: 10.5pt; mso-ansi-language: EN-GB;"><p></p></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 21pt; LINE-HEIGHT: 150%; mso-char-indent-count: 2.0;"><span lang="EN-GB" style="LINE-HEIGHT: 150%; mso-bidi-font-size: 10.5pt; mso-ansi-language: EN-GB;"><p><font face=""> </font></p></span></p>
<h3 style="MARGIN: 13pt 0cm;"><a name="_Toc144263153"></a><a name="_Toc144010980"><span style="mso-bookmark: _Toc144263153;"><span lang="EN-GB" style="mso-ansi-language: EN-GB;"><font face="" size="5">2. </font></span></span></a><font size="5"><span style="mso-bookmark: _Toc144010980;"><span style="mso-bookmark: _Toc144263153;"><span style="FONT-FAMILY: 宋体; mso-hansi-font-family: ''; mso-ascii-font-family: ''; mso-ansi-language: EN-GB;">接盘</span></span></span><span style="mso-bookmark: _Toc144263153;"></span><span style="mso-bookmark: _Toc144010980;"></span><span lang="EN-GB" style="mso-ansi-language: EN-GB;"><p></p></span></font></h3><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 21pt; LINE-HEIGHT: 150%; mso-char-indent-count: 2.0;"><span lang="EN-GB" style="LINE-HEIGHT: 150%; mso-bidi-font-size: 10.5pt; mso-ansi-language: EN-GB;"><font face="">2005</font></span><span style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-hansi-font-family: ''; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: ''; mso-ansi-language: EN-GB;">年元旦，迎来了公司的新任</span><span lang="EN-GB" style="LINE-HEIGHT: 150%; mso-bidi-font-size: 10.5pt; mso-ansi-language: EN-GB;"><font face="">CFO</font></span><span style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-hansi-font-family: ''; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: ''; mso-ansi-language: EN-GB;">。</span><span lang="EN-GB" style="LINE-HEIGHT: 150%; mso-bidi-font-size: 10.5pt; mso-ansi-language: EN-GB;"><p></p></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 21pt; LINE-HEIGHT: 150%; mso-char-indent-count: 2.0;"><span style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-hansi-font-family: ''; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: ''; mso-ansi-language: EN-GB;">新任首席财务官，</span><span lang="EN-GB" style="LINE-HEIGHT: 150%; mso-bidi-font-size: 10.5pt; mso-ansi-language: EN-GB;"><font face="">David</font></span><span style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-hansi-font-family: ''; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: ''; mso-ansi-language: EN-GB;">，是一加拿大籍华人，刚从加拿大回来。出国前是国内某大型石化集团负责资金的一位处长，因不甘于平庸，与太太一起移民加拿大。在加拿大的五年间完成了</span><span lang="EN-GB" style="LINE-HEIGHT: 150%; mso-bidi-font-size: 10.5pt; mso-ansi-language: EN-GB;"><font face="">MBA</font></span><span style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-hansi-font-family: ''; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: ''; mso-ansi-language: EN-GB;">和</span><span lang="EN-GB" style="LINE-HEIGHT: 150%; mso-bidi-font-size: 10.5pt; mso-ansi-language: EN-GB;"><font face="">CGA</font></span><span style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-hansi-font-family: ''; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: ''; mso-ansi-language: EN-GB;">的考试后决定回国。</span><span lang="EN-GB" style="LINE-HEIGHT: 150%; mso-bidi-font-size: 10.5pt; mso-ansi-language: EN-GB;"><p></p></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 21pt; LINE-HEIGHT: 150%; mso-char-indent-count: 2.0;"><span lang="EN-GB" style="LINE-HEIGHT: 150%; mso-bidi-font-size: 10.5pt; mso-ansi-language: EN-GB;"><p><font face=""> </font></p></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 21pt; LINE-HEIGHT: 150%; mso-char-indent-count: 2.0;"><span style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-hansi-font-family: ''; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: ''; mso-ansi-language: EN-GB;">看来这次老板的决心很大，对</span><span lang="EN-GB" style="LINE-HEIGHT: 150%; mso-bidi-font-size: 10.5pt; mso-ansi-language: EN-GB;"><font face="">David</font></span><span style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-hansi-font-family: ''; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: ''; mso-ansi-language: EN-GB;">也寄予了很大的期望。</span><span lang="EN-GB" style="LINE-HEIGHT: 150%; mso-bidi-font-size: 10.5pt; mso-ansi-language: EN-GB;"><font face="">David</font></span><span style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-hansi-font-family: ''; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: ''; mso-ansi-language: EN-GB;">的职责范围不仅包括财务部，还有人力资源部、行政管理部、</span><span lang="EN-GB" style="LINE-HEIGHT: 150%; mso-bidi-font-size: 10.5pt; mso-ansi-language: EN-GB;"><font face="">IT</font></span><span style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-hansi-font-family: ''; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: ''; mso-ansi-language: EN-GB;">部和法务部。老太太也表现出了前所未有的配合，决定撤出财务总监办公室，并声称坚决支持</span><span lang="EN-GB" style="LINE-HEIGHT: 150%; mso-bidi-font-size: 10.5pt; mso-ansi-language: EN-GB;"><font face="">David</font></span><span style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-hansi-font-family: ''; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: ''; mso-ansi-language: EN-GB;">。对财务部的重组，老板决定组成一个团队，由我和</span><span lang="EN-GB" style="LINE-HEIGHT: 150%; mso-bidi-font-size: 10.5pt; mso-ansi-language: EN-GB;"><font face="">Leo</font></span><span style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-hansi-font-family: ''; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: ''; mso-ansi-language: EN-GB;">辅佐</span><span lang="EN-GB" style="LINE-HEIGHT: 150%; mso-bidi-font-size: 10.5pt; mso-ansi-language: EN-GB;"><font face="">David</font></span><span style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-hansi-font-family: ''; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: ''; mso-ansi-language: EN-GB;">。</span><span lang="EN-GB" style="LINE-HEIGHT: 150%; mso-bidi-font-size: 10.5pt; mso-ansi-language: EN-GB;"><p></p></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 21pt; LINE-HEIGHT: 150%; mso-char-indent-count: 2.0;"><span lang="EN-GB" style="LINE-HEIGHT: 150%; mso-bidi-font-size: 10.5pt; mso-ansi-language: EN-GB;"><p><font face=""> </font></p></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 21pt; LINE-HEIGHT: 150%; mso-char-indent-count: 2.0;"><span lang="EN-GB" style="LINE-HEIGHT: 150%; mso-bidi-font-size: 10.5pt; mso-ansi-language: EN-GB;"><font face="">2005</font></span><span style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-hansi-font-family: ''; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: ''; mso-ansi-language: EN-GB;">年的</span><chsdate wst="on" year="2006" month="2" day="28" islunardate="False" isrocdate="False"><span lang="EN-GB" style="LINE-HEIGHT: 150%; mso-bidi-font-size: 10.5pt; mso-ansi-language: EN-GB;"><font face="">2</font></span><span style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-hansi-font-family: ''; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: ''; mso-ansi-language: EN-GB;">月</span><span lang="EN-GB" style="LINE-HEIGHT: 150%; mso-bidi-font-size: 10.5pt; mso-ansi-language: EN-GB;"><font face="">28</font></span><span style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-hansi-font-family: ''; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: ''; mso-ansi-language: EN-GB;">日</span></chsdate><span style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-hansi-font-family: ''; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: ''; mso-ansi-language: EN-GB;">，在公司的大会议室召开了财务部历史上第一次大会，也是财务部改革的正式起动仪式。由财务部全体成员以及老板、</span><span lang="EN-GB" style="LINE-HEIGHT: 150%; mso-bidi-font-size: 10.5pt; mso-ansi-language: EN-GB;"><font face="">David</font></span><span style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-hansi-font-family: ''; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: ''; mso-ansi-language: EN-GB;">、</span><span lang="EN-GB" style="LINE-HEIGHT: 150%; mso-bidi-font-size: 10.5pt; mso-ansi-language: EN-GB;"><font face="">Leo</font></span><span style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-hansi-font-family: ''; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: ''; mso-ansi-language: EN-GB;">、老太太和我参加。会议由老板亲自主持。首先老汤作年度工作总结，在总结中老汤从各方面都给予了肯定，并表示自己多年来一直努力地为公司效力，处处为公司着想。最后表示自己离老板的要求还是有点距离，希望老板能给予理解。</span><span lang="EN-GB" style="LINE-HEIGHT: 150%; mso-bidi-font-size: 10.5pt; mso-ansi-language: EN-GB;"><p></p></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 21pt; LINE-HEIGHT: 150%; mso-char-indent-count: 2.0;"><span style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-hansi-font-family: ''; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: ''; mso-ansi-language: EN-GB;">下一个环节便是</span><span lang="EN-GB" style="LINE-HEIGHT: 150%; mso-bidi-font-size: 10.5pt; mso-ansi-language: EN-GB;"><font face="">David</font></span><span style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-hansi-font-family: ''; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: ''; mso-ansi-language: EN-GB;">的发言。在简单地介绍过自己之后，便开始宣读他筹备了一个月的财务改进路线图。不愧为</span><span lang="EN-GB" style="LINE-HEIGHT: 150%; mso-bidi-font-size: 10.5pt; mso-ansi-language: EN-GB;"><font face="">MBA</font></span><span style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-hansi-font-family: ''; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: ''; mso-ansi-language: EN-GB;">毕业，十足的理论派，只是</span><span lang="EN-GB" style="LINE-HEIGHT: 150%; mso-bidi-font-size: 10.5pt; mso-ansi-language: EN-GB;"><font face="">PPT</font></span><span style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-hansi-font-family: ''; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: ''; mso-ansi-language: EN-GB;">就作了</span><span lang="EN-GB" style="LINE-HEIGHT: 150%; mso-bidi-font-size: 10.5pt; mso-ansi-language: EN-GB;"><font face="">90</font></span><span style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-hansi-font-family: ''; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: ''; mso-ansi-language: EN-GB;">多页。先是关于财务部的三年大规划，后是本年的具体重组计划。现状调查、使命定义、业务重整等等，像是在作一个咨询项目。足足介绍了一个多小时。随后老板当场作了几个决定：第一，正式起动财务重组计划。第二，由我和</span><span lang="EN-GB" style="LINE-HEIGHT: 150%; mso-bidi-font-size: 10.5pt; mso-ansi-language: EN-GB;"><font face="">Leo</font></span><span style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-hansi-font-family: ''; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: ''; mso-ansi-language: EN-GB;">加入改革小组，并立即搬往财务总监办公室。第三，支持改革的将继续留在公司，反对者立即离开。第四，将报关组撤出财务部，划归物流中心管理。</span><span lang="EN-GB" style="LINE-HEIGHT: 150%; mso-bidi-font-size: 10.5pt; mso-ansi-language: EN-GB;"><p></p></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 21pt; LINE-HEIGHT: 150%; mso-char-indent-count: 2.0;"><span lang="EN-GB" style="LINE-HEIGHT: 150%; mso-bidi-font-size: 10.5pt; mso-ansi-language: EN-GB;"><p><font face=""> </font></p></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 21pt; LINE-HEIGHT: 150%; mso-char-indent-count: 2.0;"><span style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-hansi-font-family: ''; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: ''; mso-ansi-language: EN-GB;">会后的第二天，我们就搬进了财务总监办公室，房间很大，三个人再加一个大的会议桌还显得绰绰有余。大多数财务部职员对我们的到来没有太强烈的反应，因为他们毕竟经历过太多财务总监的到来，然后又匆匆地离去。老汤继续使用他惯用的招数，实行封锁政策。我们一旦找某位职员想了解点财务信息，事后他准会把那位职员骂得狗血喷头。一个星期后，感觉这样下去，工作将很难开展。我开始和</span><span lang="EN-GB" style="LINE-HEIGHT: 150%; mso-bidi-font-size: 10.5pt; mso-ansi-language: EN-GB;"><font face="">David</font></span><span style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-hansi-font-family: ''; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: ''; mso-ansi-language: EN-GB;">商量：</span><span lang="EN-GB" style="LINE-HEIGHT: 150%; mso-bidi-font-size: 10.5pt; mso-ansi-language: EN-GB;"><p></p></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 21pt; LINE-HEIGHT: 150%; mso-char-indent-count: 2.0;"><span style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-hansi-font-family: ''; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: ''; mso-ansi-language: EN-GB;">“现在工作进展有点麻烦，找个员工了解点情况，员工很为难。他们现在持观望态度，不知道我们能呆多久。提供给我们信息，又怕得罪老汤，不提供，我们又是上司。我想这种状况须尽快得到改善”我说到。</span><span lang="EN-GB" style="LINE-HEIGHT: 150%; mso-bidi-font-size: 10.5pt; mso-ansi-language: EN-GB;"><p></p></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 21pt; LINE-HEIGHT: 150%; mso-char-indent-count: 2.0;"><span style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-hansi-font-family: ''; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: ''; mso-ansi-language: EN-GB;">“是呀，按我们的计划，目前应该是问题查找阶段。如果这样下去，问题是不会查出来的。”</span><span lang="EN-GB" style="LINE-HEIGHT: 150%; mso-bidi-font-size: 10.5pt; mso-ansi-language: EN-GB;"><font face="">David</font></span><span style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-hansi-font-family: ''; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: ''; mso-ansi-language: EN-GB;">也感觉出了同样的困惑。</span><span lang="EN-GB" style="LINE-HEIGHT: 150%; mso-bidi-font-size: 10.5pt; mso-ansi-language: EN-GB;"><p></p></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 21pt; LINE-HEIGHT: 150%; mso-char-indent-count: 2.0;"><span style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-hansi-font-family: ''; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: ''; mso-ansi-language: EN-GB;">“我们必须马上采取行动，对财务部实施全盘接手。以前之所以老汤能对新任财务总监实行封锁，主要原因是由于他直接控制着具体的操作层，目前他的四个助理直接负责具体的业务。我看应该马上进行组织结构重组，现在我和</span><span lang="EN-GB" style="LINE-HEIGHT: 150%; mso-bidi-font-size: 10.5pt; mso-ansi-language: EN-GB;"><font face="">Leo</font></span><span style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-hansi-font-family: ''; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: ''; mso-ansi-language: EN-GB;">的加入，完全可以把具体业务给托起来。”我提出了思考已久的建议。</span><span lang="EN-GB" style="LINE-HEIGHT: 150%; mso-bidi-font-size: 10.5pt; mso-ansi-language: EN-GB;"><p></p></span></p>
<p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 21pt; LINE-HEIGHT: 150%; mso-char-indent-count: 2.0;"><span style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-hansi-font-family: ''; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: ''; mso-ansi-language: EN-GB;">“那老汤会不会翻脸呢？”看得出，由于刚加入不久，</span><span lang="EN-GB" style="LINE-HEIGHT: 150%; mso-bidi-font-size: 10.5pt; mso-ansi-language: EN-GB;"><font face="">David</font></span><span style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-hansi-font-family: ''; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: ''; mso-ansi-language: EN-GB;">还是有些担忧。</span><span lang="EN-GB" style="LINE-HEIGHT: 150%; mso-bidi-font-size: 10.5pt; mso-ansi-language: EN-GB;"><p></p></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 21pt; LINE-HEIGHT: 150%; mso-char-indent-count: 2.0;"><span style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-hansi-font-family: ''; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: ''; mso-ansi-language: EN-GB;">“老汤早就清楚了，你的到来肯定就是要推翻他，他现在就开始反击了。没办法，早晚得罪他的。改革不会在和平中进行的，哪一次改革不是头破血流、轰轰烈烈”</span><span lang="EN-GB" style="LINE-HEIGHT: 150%; mso-bidi-font-size: 10.5pt; mso-ansi-language: EN-GB;"><p></p></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 21pt; LINE-HEIGHT: 150%; mso-char-indent-count: 2.0;"><span style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-hansi-font-family: ''; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: ''; mso-ansi-language: EN-GB;">“好吧，那我们现在开始讨论一下新的组织结构图吧”</span><span lang="EN-GB" style="LINE-HEIGHT: 150%; mso-bidi-font-size: 10.5pt; mso-ansi-language: EN-GB;"><p></p></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 21pt; LINE-HEIGHT: 150%; mso-char-indent-count: 2.0;"><span style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-hansi-font-family: ''; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: ''; mso-ansi-language: EN-GB;">说着，</span><span lang="EN-GB" style="LINE-HEIGHT: 150%; mso-bidi-font-size: 10.5pt; mso-ansi-language: EN-GB;"><font face="">David</font></span><span style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-hansi-font-family: ''; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: ''; mso-ansi-language: EN-GB;">拿出了早已设计好的组织结构图。</span><span lang="EN-GB" style="LINE-HEIGHT: 150%; mso-bidi-font-size: 10.5pt; mso-ansi-language: EN-GB;"><p></p></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 21pt; LINE-HEIGHT: 150%; mso-char-indent-count: 2.0;"><span style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-hansi-font-family: ''; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: ''; mso-ansi-language: EN-GB;">“我准备把整个财务部划分为三个分中心，一部分是资金管理，负责目前的融资业务和出纳业务。第二部分是成本和预算，负责成本核算及创建预算系统。第三部分是会计业务，负责全盘的帐务处理。你们看怎么样，再商量一下具体的分工”，</span><span lang="EN-GB" style="LINE-HEIGHT: 150%; mso-bidi-font-size: 10.5pt; mso-ansi-language: EN-GB;"><font face="">David</font></span><span style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-hansi-font-family: ''; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: ''; mso-ansi-language: EN-GB;">征求我和</span><span lang="EN-GB" style="LINE-HEIGHT: 150%; mso-bidi-font-size: 10.5pt; mso-ansi-language: EN-GB;"><font face="">Leo</font></span><span style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-hansi-font-family: ''; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: ''; mso-ansi-language: EN-GB;">的意见。</span><span lang="EN-GB" style="LINE-HEIGHT: 150%; mso-bidi-font-size: 10.5pt; mso-ansi-language: EN-GB;"><p></p></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 21pt; LINE-HEIGHT: 150%; mso-char-indent-count: 2.0;"><span style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-hansi-font-family: ''; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: ''; mso-ansi-language: EN-GB;">“我感觉可以，资金就让</span><span lang="EN-GB" style="LINE-HEIGHT: 150%; mso-bidi-font-size: 10.5pt; mso-ansi-language: EN-GB;"><font face="">Leo</font></span><span style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-hansi-font-family: ''; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: ''; mso-ansi-language: EN-GB;">负责吧，这样<personname wst="on" productid="安排老">安排老</personname>太太也放心，很长时间以来</span><span lang="EN-GB" style="LINE-HEIGHT: 150%; mso-bidi-font-size: 10.5pt; mso-ansi-language: EN-GB;"><font face="">Leo</font></span><span style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-hansi-font-family: ''; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: ''; mso-ansi-language: EN-GB;">一直替老太太签字，也熟悉业务。剩下的两样我什么都可以。”我首先开口。</span><span lang="EN-GB" style="LINE-HEIGHT: 150%; mso-bidi-font-size: 10.5pt; mso-ansi-language: EN-GB;"><p></p></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 21pt; LINE-HEIGHT: 150%; mso-char-indent-count: 2.0;"><span style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-hansi-font-family: ''; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: ''; mso-ansi-language: EN-GB;">“但还少一人呢？”</span><span lang="EN-GB" style="LINE-HEIGHT: 150%; mso-bidi-font-size: 10.5pt; mso-ansi-language: EN-GB;"><font face="">Leo</font></span><span style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-hansi-font-family: ''; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: ''; mso-ansi-language: EN-GB;">提出了疑问。</span><span lang="EN-GB" style="LINE-HEIGHT: 150%; mso-bidi-font-size: 10.5pt; mso-ansi-language: EN-GB;"><p></p></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 21pt; LINE-HEIGHT: 150%; mso-char-indent-count: 2.0;"><span style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-hansi-font-family: ''; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: ''; mso-ansi-language: EN-GB;">“看看财务部还有没有合适的人选，要不然就对外招聘”</span><span lang="EN-GB" style="LINE-HEIGHT: 150%; mso-bidi-font-size: 10.5pt; mso-ansi-language: EN-GB;"><font face="">David</font></span><span style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-hansi-font-family: ''; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: ''; mso-ansi-language: EN-GB;">提议</span><span lang="EN-GB" style="LINE-HEIGHT: 150%; mso-bidi-font-size: 10.5pt; mso-ansi-language: EN-GB;"><p></p></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 21pt; LINE-HEIGHT: 150%; mso-char-indent-count: 2.0;"><span style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-hansi-font-family: ''; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: ''; mso-ansi-language: EN-GB;">“我看财务部的小孙不错，他本来就是助理经理，又是</span><span lang="EN-GB" style="LINE-HEIGHT: 150%; mso-bidi-font-size: 10.5pt; mso-ansi-language: EN-GB;"><font face="">CPA</font></span><span style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-hansi-font-family: ''; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: ''; mso-ansi-language: EN-GB;">，和他交谈时，感觉对业务也很熟练”我突然想起了一个人。</span><span lang="EN-GB" style="LINE-HEIGHT: 150%; mso-bidi-font-size: 10.5pt; mso-ansi-language: EN-GB;"><p></p></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 21pt; LINE-HEIGHT: 150%; mso-char-indent-count: 2.0;"><span style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-hansi-font-family: ''; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: ''; mso-ansi-language: EN-GB;">“那这样吧，</span><span lang="EN-GB" style="LINE-HEIGHT: 150%; mso-bidi-font-size: 10.5pt; mso-ansi-language: EN-GB;"><font face="">Sean</font></span><span style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-hansi-font-family: ''; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: ''; mso-ansi-language: EN-GB;">你负责成本，让小孙负责会计业务。我把小孙叫过来谈谈”</span><span lang="EN-GB" style="LINE-HEIGHT: 150%; mso-bidi-font-size: 10.5pt; mso-ansi-language: EN-GB;"><font face="">David</font></span><span style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-hansi-font-family: ''; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: ''; mso-ansi-language: EN-GB;">说完打电话让小孙过来。</span><span lang="EN-GB" style="LINE-HEIGHT: 150%; mso-bidi-font-size: 10.5pt; mso-ansi-language: EN-GB;"><p></p></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 21pt; LINE-HEIGHT: 150%; mso-char-indent-count: 2.0;"><span style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-hansi-font-family: ''; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: ''; mso-ansi-language: EN-GB;">和小孙的谈话让</span><span lang="EN-GB" style="LINE-HEIGHT: 150%; mso-bidi-font-size: 10.5pt; mso-ansi-language: EN-GB;"><font face="">David</font></span><span style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-hansi-font-family: ''; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: ''; mso-ansi-language: EN-GB;">非常吃惊，由于小孙害怕老汤，不敢接受我们的提升。</span><span lang="EN-GB" style="LINE-HEIGHT: 150%; mso-bidi-font-size: 10.5pt; mso-ansi-language: EN-GB;"><p></p></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 21pt; LINE-HEIGHT: 150%; mso-char-indent-count: 2.0;"><span style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-hansi-font-family: ''; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: ''; mso-ansi-language: EN-GB;">“没想到老汤的威力这么大”</span><span lang="EN-GB" style="LINE-HEIGHT: 150%; mso-bidi-font-size: 10.5pt; mso-ansi-language: EN-GB;"><font face="">David</font></span><span style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-hansi-font-family: ''; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: ''; mso-ansi-language: EN-GB;">进一步感到了压力。</span><span lang="EN-GB" style="LINE-HEIGHT: 150%; mso-bidi-font-size: 10.5pt; mso-ansi-language: EN-GB;"><p></p></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 21pt; LINE-HEIGHT: 150%; mso-char-indent-count: 2.0;"><span style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-hansi-font-family: ''; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: ''; mso-ansi-language: EN-GB;">“老汤被员工们私下里一直称为‘暴君’，是把他惹了，肯定得离开公司，这样吧，我私下里和小孙再谈谈，有了前段时间的交谈，我和他熟悉一些”。</span><span lang="EN-GB" style="LINE-HEIGHT: 150%; mso-bidi-font-size: 10.5pt; mso-ansi-language: EN-GB;"><p></p></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 21pt; LINE-HEIGHT: 150%; mso-char-indent-count: 2.0;"><span style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-hansi-font-family: ''; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: ''; mso-ansi-language: EN-GB;">经过我的一番开导，小孙终于答应了我们的提名。</span><span lang="EN-GB" style="LINE-HEIGHT: 150%; mso-bidi-font-size: 10.5pt; mso-ansi-language: EN-GB;"><p></p></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 21pt; LINE-HEIGHT: 150%; mso-char-indent-count: 2.0;"><span lang="EN-GB" style="LINE-HEIGHT: 150%; mso-bidi-font-size: 10.5pt; mso-ansi-language: EN-GB;"><p><font face=""> </font></p></span></p>
<p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 21pt; LINE-HEIGHT: 150%; mso-char-indent-count: 2.0;"><span style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-hansi-font-family: ''; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: ''; mso-ansi-language: EN-GB;">很快召开了财务部组长以上员工的会议，在会上，</span><span lang="EN-GB" style="LINE-HEIGHT: 150%; mso-bidi-font-size: 10.5pt; mso-ansi-language: EN-GB;"><font face="">David</font></span><span style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-hansi-font-family: ''; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: ''; mso-ansi-language: EN-GB;">公布了新的组织结构图。这让老汤大吃一惊，他本来认为这是一次无关痛痒的会议，正在闭目养神呢。宣布完后，他立刻跳了起来，</span><span lang="EN-GB" style="LINE-HEIGHT: 150%; mso-bidi-font-size: 10.5pt; mso-ansi-language: EN-GB;"><p></p></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 21pt; LINE-HEIGHT: 150%; mso-char-indent-count: 2.0;"><span style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-hansi-font-family: ''; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: ''; mso-ansi-language: EN-GB;">“你们怎么能这样做呢，你们懂什么呀，别看你们都是大学生、硕士生，还拿着这证那证，你们懂船厂呢，别看你们是三个人，要说起船厂，不如我老汤一个”</span><span lang="EN-GB" style="LINE-HEIGHT: 150%; mso-bidi-font-size: 10.5pt; mso-ansi-language: EN-GB;"><p></p></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 21pt; LINE-HEIGHT: 150%; mso-char-indent-count: 2.0;"><span style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-hansi-font-family: ''; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: ''; mso-ansi-language: EN-GB;">看来正式宣战开始了。对于他的这种反应我们早已料到。</span><span lang="EN-GB" style="LINE-HEIGHT: 150%; mso-bidi-font-size: 10.5pt; mso-ansi-language: EN-GB;"><p></p></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 21pt; LINE-HEIGHT: 150%; mso-char-indent-count: 2.0;"><span style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-hansi-font-family: ''; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: ''; mso-ansi-language: EN-GB;">“散会”</span><span lang="EN-GB" style="LINE-HEIGHT: 150%; mso-bidi-font-size: 10.5pt; mso-ansi-language: EN-GB;"><font face="">David</font></span><span style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-hansi-font-family: ''; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: ''; mso-ansi-language: EN-GB;">的一声散会结束了这次争吵。</span><span lang="EN-GB" style="LINE-HEIGHT: 150%; mso-bidi-font-size: 10.5pt; mso-ansi-language: EN-GB;"><p></p></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 21pt; LINE-HEIGHT: 150%; mso-char-indent-count: 2.0;"><span style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-hansi-font-family: ''; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: ''; mso-ansi-language: EN-GB;">会后我们把那张组织结构图贴到财务部的公告板上，刚一贴出去，所有的员工开始议论纷纷，他们好像第一次看到动真格的了。</span><span lang="EN-GB" style="LINE-HEIGHT: 150%; mso-bidi-font-size: 10.5pt; mso-ansi-language: EN-GB;"><p></p></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 21pt; LINE-HEIGHT: 150%; mso-char-indent-count: 2.0;"><span lang="EN-GB" style="LINE-HEIGHT: 150%; mso-bidi-font-size: 10.5pt; mso-ansi-language: EN-GB;"><p><font face=""> </font></p></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 21pt; LINE-HEIGHT: 150%; mso-char-indent-count: 2.0;"><span style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-hansi-font-family: ''; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: ''; mso-ansi-language: EN-GB;">随后每个分中心分别重组了各自的内部组织结构，至此完成整体接盘。</span><span lang="EN-GB" style="LINE-HEIGHT: 150%; mso-bidi-font-size: 10.5pt; mso-ansi-language: EN-GB;"><p></p></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 21pt; LINE-HEIGHT: 150%; mso-char-indent-count: 2.0;"><span lang="EN-GB" style="LINE-HEIGHT: 150%; mso-bidi-font-size: 10.5pt; mso-ansi-language: EN-GB;"><p><font face=""> </font></p></span></p><h3 style="MARGIN: 13pt 0cm;"><a name="_Toc144263154"></a><a name="_Toc144010981"><span style="mso-bookmark: _Toc144263154;"><span lang="EN-GB" style="mso-ansi-language: EN-GB;"><font face="" size="5">3. </font></span></span></a><font size="5"><span style="mso-bookmark: _Toc144010981;"><span style="mso-bookmark: _Toc144263154;"><span style="FONT-FAMILY: 宋体; mso-hansi-font-family: ''; mso-ascii-font-family: ''; mso-ansi-language: EN-GB;">改组</span></span></span><span style="mso-bookmark: _Toc144263154;"></span><span style="mso-bookmark: _Toc144010981;"></span><span lang="EN-GB" style="mso-ansi-language: EN-GB;"><p></p></span></font></h3><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 21pt; LINE-HEIGHT: 150%; mso-char-indent-count: 2.0;"><span style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-hansi-font-family: ''; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: ''; mso-ansi-language: EN-GB;">一周后，财务部便召开了一次全体员工的大会，</span><span lang="EN-GB" style="LINE-HEIGHT: 150%; mso-bidi-font-size: 10.5pt; mso-ansi-language: EN-GB;"><p></p></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 21pt; LINE-HEIGHT: 150%; mso-char-indent-count: 2.0;"><span style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-hansi-font-family: ''; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: ''; mso-ansi-language: EN-GB;">在会上，作为主持的</span><span lang="EN-GB" style="LINE-HEIGHT: 150%; mso-bidi-font-size: 10.5pt; mso-ansi-language: EN-GB;"><font face="">David</font></span><span style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-hansi-font-family: ''; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: ''; mso-ansi-language: EN-GB;">首先发言。</span><span lang="EN-GB" style="LINE-HEIGHT: 150%; mso-bidi-font-size: 10.5pt; mso-ansi-language: EN-GB;"><p></p></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 21pt; LINE-HEIGHT: 150%; mso-char-indent-count: 2.0;"><span style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-hansi-font-family: ''; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: ''; mso-ansi-language: EN-GB;">“今天开这次会，主要是请大家畅所欲言，实事求是的谈一下目前存在的问题。这次会上的发言将作为我们即将实施的绩效考核的一部分，以后的奖金将与你们的表现挂钩。</span><span lang="EN-GB" style="LINE-HEIGHT: 150%; mso-bidi-font-size: 10.5pt; mso-ansi-language: EN-GB;"><font face="">Sean</font></span><span style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-hansi-font-family: ''; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: ''; mso-ansi-language: EN-GB;">，你注意记录和总结一下。我们就按照资金中心、会计中心、成本中心的顺序来。资金中心先来。”</span><span lang="EN-GB" style="LINE-HEIGHT: 150%; mso-bidi-font-size: 10.5pt; mso-ansi-language: EN-GB;"><p></p></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 21pt; LINE-HEIGHT: 150%; mso-char-indent-count: 2.0;"><span style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-hansi-font-family: ''; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: ''; mso-ansi-language: EN-GB;">第一个站起来发言的是我们刚刚任命的资金主管，</span><span lang="EN-GB" style="LINE-HEIGHT: 150%; mso-bidi-font-size: 10.5pt; mso-ansi-language: EN-GB;"><font face="">Robert</font></span><span style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-hansi-font-family: ''; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: ''; mso-ansi-language: EN-GB;">，在南非呆了四年，进入公司不久，接替了资金主管的位置。</span><span lang="EN-GB" style="LINE-HEIGHT: 150%; mso-bidi-font-size: 10.5pt; mso-ansi-language: EN-GB;"><p></p></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 21pt; LINE-HEIGHT: 150%; mso-char-indent-count: 2.0;"><span style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-hansi-font-family: ''; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: ''; mso-ansi-language: EN-GB;">“我虽然来公司时间不是很长，但我发现了好多问题，特别是在资金管理方面，存在很多风险。举一个例子，公司从</span><span lang="EN-GB" style="LINE-HEIGHT: 150%; mso-bidi-font-size: 10.5pt; mso-ansi-language: EN-GB;"><font face="">2002</font></span><span style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-hansi-font-family: ''; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: ''; mso-ansi-language: EN-GB;">年以来，三年没做过一次银行存款余额调节表，每月银行的对帐单也是缺七少八，这样很容易产生问题。</span><span lang="EN-GB" style="LINE-HEIGHT: 150%; mso-bidi-font-size: 10.5pt; mso-ansi-language: EN-GB;"><p></p></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 31.5pt; LINE-HEIGHT: 150%; mso-char-indent-count: 3.0;"><span style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-hansi-font-family: ''; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: ''; mso-ansi-language: EN-GB;">另外还有现金的管理，出纳小张每天要收到处理废钢的现金有七、八万，现在又没有点纱机，以前申请过几次，没批准，小张收一笔现金就要花半个多小时。小张去银行有时公司没车，但又急需钱，小张只得坐公交去，带着五、六万现金，风险极大，和领导也有过反映，但领导不予理会。好，我就先说到这里。”</span><span lang="EN-GB" style="LINE-HEIGHT: 150%; mso-bidi-font-size: 10.5pt; mso-ansi-language: EN-GB;"><p></p></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 21.75pt; LINE-HEIGHT: 150%;"><span lang="EN-GB" style="LINE-HEIGHT: 150%; mso-bidi-font-size: 10.5pt; mso-ansi-language: EN-GB;"><font face="">Robert</font></span><span style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-hansi-font-family: ''; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: ''; mso-ansi-language: EN-GB;">刚坐下，负责报销审核的李会计也站了起来。</span><span lang="EN-GB" style="LINE-HEIGHT: 150%; mso-bidi-font-size: 10.5pt; mso-ansi-language: EN-GB;"><p></p></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 21.75pt; LINE-HEIGHT: 150%;"><span style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-hansi-font-family: ''; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: ''; mso-ansi-language: EN-GB;">“我感觉我们的报销程序也有问题，不管金额大小，都得需要那么多人签字。李总经理、</span><span lang="EN-GB" style="LINE-HEIGHT: 150%; mso-bidi-font-size: 10.5pt; mso-ansi-language: EN-GB;"><font face="">ANNIE</font></span><span style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-hansi-font-family: ''; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: ''; mso-ansi-language: EN-GB;">、汤部长一个都不能少，但找他们特别困难。现在费用也没有预算，也没有具体的报销标准，弄得业务人员经常和我们吵架，我们也不知道该找谁去。。。”</span><span lang="EN-GB" style="LINE-HEIGHT: 150%; mso-bidi-font-size: 10.5pt; mso-ansi-language: EN-GB;"><p></p></span></p>
<p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 21.75pt; LINE-HEIGHT: 150%;"><span style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-hansi-font-family: ''; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: ''; mso-ansi-language: EN-GB;">还没等李会计说完，出纳小张接过话头，</span><span lang="EN-GB" style="LINE-HEIGHT: 150%; mso-bidi-font-size: 10.5pt; mso-ansi-language: EN-GB;"><p></p></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 21.75pt; LINE-HEIGHT: 150%;"><span style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-hansi-font-family: ''; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: ''; mso-ansi-language: EN-GB;">“在别的公司出纳就是只负责收、付款业务，在我们公司除去正常的出纳业务外，我还得负责所有收付款业务的凭证制作与记帐。我现在需要记四套帐，一套是在我们单独的</span><span lang="EN-GB" style="LINE-HEIGHT: 150%; mso-bidi-font-size: 10.5pt; mso-ansi-language: EN-GB;"><font face="">TF</font></span><span style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-hansi-font-family: ''; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: ''; mso-ansi-language: EN-GB;">会计记帐软件里面制凭证，一套是在</span><span lang="EN-GB" style="LINE-HEIGHT: 150%; mso-bidi-font-size: 10.5pt; mso-ansi-language: EN-GB;"><font face="">ERP</font></span><span style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-hansi-font-family: ''; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: ''; mso-ansi-language: EN-GB;">系统里制证，一套是记手工的银行、现金日记帐，还有一套是专门为</span><span lang="EN-GB" style="LINE-HEIGHT: 150%; mso-bidi-font-size: 10.5pt; mso-ansi-language: EN-GB;"><font face="">ANNIE</font></span><span style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-hansi-font-family: ''; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: ''; mso-ansi-language: EN-GB;">作的流水帐，因为系统里面生成不了</span><span lang="EN-GB" style="LINE-HEIGHT: 150%; mso-bidi-font-size: 10.5pt; mso-ansi-language: EN-GB;"><font face="">ANNIE</font></span><span style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-hansi-font-family: ''; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: ''; mso-ansi-language: EN-GB;">所需要的格式。同一笔业务我得需要重复录</span><span lang="EN-GB" style="LINE-HEIGHT: 150%; mso-bidi-font-size: 10.5pt; mso-ansi-language: EN-GB;"><font face="">4</font></span><span style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-hansi-font-family: ''; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: ''; mso-ansi-language: EN-GB;">遍。每天我都得加班到晚上十点才能回家，还老挨领导的批。我真是快累的不行了。”</span><span lang="EN-GB" style="LINE-HEIGHT: 150%; mso-bidi-font-size: 10.5pt; mso-ansi-language: EN-GB;"><p></p></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 21.75pt; LINE-HEIGHT: 150%;"><span style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-hansi-font-family: ''; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: ''; mso-ansi-language: EN-GB;">小张的话引起了</span><span lang="EN-GB" style="LINE-HEIGHT: 150%; mso-bidi-font-size: 10.5pt; mso-ansi-language: EN-GB;"><font face="">David</font></span><span style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-hansi-font-family: ''; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: ''; mso-ansi-language: EN-GB;">的注意，问会计经理小孙是怎么回事，小孙答到。</span><span lang="EN-GB" style="LINE-HEIGHT: 150%; mso-bidi-font-size: 10.5pt; mso-ansi-language: EN-GB;"><p></p></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 21.75pt; LINE-HEIGHT: 150%;"><span style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-hansi-font-family: ''; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: ''; mso-ansi-language: EN-GB;">“这也是个老问题，当初</span><span lang="EN-GB" style="LINE-HEIGHT: 150%; mso-bidi-font-size: 10.5pt; mso-ansi-language: EN-GB;"><font face="">ERP</font></span><span style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-hansi-font-family: ''; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: ''; mso-ansi-language: EN-GB;">系统刚开始实施的时侯，汤部长为了作帐方便，坚决不同意用</span><span lang="EN-GB" style="LINE-HEIGHT: 150%; mso-bidi-font-size: 10.5pt; mso-ansi-language: EN-GB;"><font face="">ERP</font></span><span style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-hansi-font-family: ''; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: ''; mso-ansi-language: EN-GB;">系统的财务模块。但根据项目组的要求，财务是</span><span lang="EN-GB" style="LINE-HEIGHT: 150%; mso-bidi-font-size: 10.5pt; mso-ansi-language: EN-GB;"><font face="">ERP</font></span><span style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-hansi-font-family: ''; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: ''; mso-ansi-language: EN-GB;">最重要的一个模块，必须用。于是我们在实际工作中，以</span><span lang="EN-GB" style="LINE-HEIGHT: 150%; mso-bidi-font-size: 10.5pt; mso-ansi-language: EN-GB;"><font face="">TF</font></span><span style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-hansi-font-family: ''; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: ''; mso-ansi-language: EN-GB;">记帐软件为主，然后在</span><span lang="EN-GB" style="LINE-HEIGHT: 150%; mso-bidi-font-size: 10.5pt; mso-ansi-language: EN-GB;"><font face="">ERP</font></span><span style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-hansi-font-family: ''; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: ''; mso-ansi-language: EN-GB;">系统内按照凭证补录数据。实际上现在</span><span lang="EN-GB" style="LINE-HEIGHT: 150%; mso-bidi-font-size: 10.5pt; mso-ansi-language: EN-GB;"><font face="">ERP</font></span><span style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-hansi-font-family: ''; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: ''; mso-ansi-language: EN-GB;">已有好几个月的数据没录了，但也没人管。由于</span><span lang="EN-GB" style="LINE-HEIGHT: 150%; mso-bidi-font-size: 10.5pt; mso-ansi-language: EN-GB;"><font face="">TF</font></span><span style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-hansi-font-family: ''; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: ''; mso-ansi-language: EN-GB;">记帐软件功能太单一，不能生成报表。其实手工的日记帐早就应该取消了，但没有命令，谁也不敢取消，只能一直延续下来。”</span><span lang="EN-GB" style="LINE-HEIGHT: 150%; mso-bidi-font-size: 10.5pt; mso-ansi-language: EN-GB;"><p></p></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 21.75pt; LINE-HEIGHT: 150%;"><span lang="EN-GB" style="LINE-HEIGHT: 150%; mso-bidi-font-size: 10.5pt; mso-ansi-language: EN-GB;"><p><font face=""> </font></p></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 21.75pt; LINE-HEIGHT: 150%;"><span style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-hansi-font-family: ''; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: ''; mso-ansi-language: EN-GB;">小孙停顿了一下，继续说到。</span><span lang="EN-GB" style="LINE-HEIGHT: 150%; mso-bidi-font-size: 10.5pt; mso-ansi-language: EN-GB;"><p></p></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 21.75pt; LINE-HEIGHT: 150%;"><span style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-hansi-font-family: ''; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: ''; mso-ansi-language: EN-GB;">“说起会计这方面的问题，最大的应该是报表。因为每月采购部不及时返回采购发票再加上其他因素，导致下月的</span><span lang="EN-GB" style="LINE-HEIGHT: 150%; mso-bidi-font-size: 10.5pt; mso-ansi-language: EN-GB;"><font face="">20</font></span><span style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-hansi-font-family: ''; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: ''; mso-ansi-language: EN-GB;">号才能出本月的报表。但</span><span lang="EN-GB" style="LINE-HEIGHT: 150%; mso-bidi-font-size: 10.5pt; mso-ansi-language: EN-GB;"><font face="">10</font></span><span style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-hansi-font-family: ''; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: ''; mso-ansi-language: EN-GB;">前必须给银行及税务提供报表，我们不得不编一份假报表。还有一个大问题就是应付款，如果现在想要一份详细的应付</span><span lang="EN-GB" style="LINE-HEIGHT: 150%; mso-bidi-font-size: 10.5pt; mso-ansi-language: EN-GB;"><p></p></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 150%;"><span style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-hansi-font-family: ''; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: ''; mso-ansi-language: EN-GB;">款列表，很难做到。应付款的业务核算分散到</span><span lang="EN-GB" style="LINE-HEIGHT: 150%; mso-bidi-font-size: 10.5pt; mso-ansi-language: EN-GB;"><font face="">5</font></span><span style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-hansi-font-family: ''; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: ''; mso-ansi-language: EN-GB;">、</span><span lang="EN-GB" style="LINE-HEIGHT: 150%; mso-bidi-font-size: 10.5pt; mso-ansi-language: EN-GB;"><font face="">6</font></span><span style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-hansi-font-family: ''; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: ''; mso-ansi-language: EN-GB;">个会计手中。工程劳务类的在合同会计，采购类的在采购会计，国外采购的在国际贸易会计，其他应付款在资金会计，其他的在总帐会计。这也是我们被其他部门经常被抱怨的地方，他们的业务人员不知道到底该找谁。”</span><span lang="EN-GB" style="LINE-HEIGHT: 150%; mso-bidi-font-size: 10.5pt; mso-ansi-language: EN-GB;"><p></p></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 21.75pt; LINE-HEIGHT: 150%;"><span lang="EN-GB" style="LINE-HEIGHT: 150%; mso-bidi-font-size: 10.5pt; mso-ansi-language: EN-GB;"><p><font face=""> </font></p></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 21.75pt; LINE-HEIGHT: 150%;"><span style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-hansi-font-family: ''; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: ''; mso-ansi-language: EN-GB;">轮到成本主管王会计发言时，她已显得急不可耐了。</span><span lang="EN-GB" style="LINE-HEIGHT: 150%; mso-bidi-font-size: 10.5pt; mso-ansi-language: EN-GB;"><p></p></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 21.75pt; LINE-HEIGHT: 150%;"><span style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-hansi-font-family: ''; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: ''; mso-ansi-language: EN-GB;">“成本这边最大的问题是虚作收入，每月汤部长会根据全年的计划以及银行的要求向我们提供一个收入数字及利润比率，其他的让我们去挤。现在弄得在产品成本巨大，每次审计时都难以解释。还有一个就是我们没有预算，弄得我们很被动，每次老板都要我们实际发生数和预算做对比。”</span><span lang="EN-GB" style="LINE-HEIGHT: 150%; mso-bidi-font-size: 10.5pt; mso-ansi-language: EN-GB;"><p></p></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 21.75pt; LINE-HEIGHT: 150%;"><span style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-hansi-font-family: ''; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: ''; mso-ansi-language: EN-GB;">。。。。。。。</span><span lang="EN-GB" style="LINE-HEIGHT: 150%; mso-bidi-font-size: 10.5pt; mso-ansi-language: EN-GB;"><p></p></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 21.75pt; LINE-HEIGHT: 150%;"><span style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-hansi-font-family: ''; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: ''; mso-ansi-language: EN-GB;">会议整整开了一上午，本来害怕他们不敢说，结果大大出乎我们的预料。也许是他们憋了很久了，一个个都积极发言。现在感觉到我那份评估报告离实际情况还差得远呢。看来财务部的确是需要重组了。</span><span lang="EN-GB" style="LINE-HEIGHT: 150%; mso-bidi-font-size: 10.5pt; mso-ansi-language: EN-GB;"><p></p></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 21.75pt; LINE-HEIGHT: 150%;"><span lang="EN-GB" style="LINE-HEIGHT: 150%; mso-bidi-font-size: 10.5pt; mso-ansi-language: EN-GB;"><p><font face=""> </font></p></span></p>
<p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 21.75pt; LINE-HEIGHT: 150%;"><span style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-hansi-font-family: ''; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: ''; mso-ansi-language: EN-GB;">会后，我们针对会上提出的种种问题进行了核实，并进行了分类。为了确保整改的有效性，我们决定采取项目负责制，对类似问题进行集中解决。</span><span lang="EN-GB" style="LINE-HEIGHT: 150%; mso-bidi-font-size: 10.5pt; mso-ansi-language: EN-GB;"><p></p></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 21pt; LINE-HEIGHT: 150%; mso-char-indent-count: 2.0;"><span style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-hansi-font-family: ''; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: ''; mso-ansi-language: EN-GB;">对资金和应付款问题我们设置收付款流程项目组，此项目由我和资金经理</span><span lang="EN-GB" style="LINE-HEIGHT: 150%; mso-bidi-font-size: 10.5pt; mso-ansi-language: EN-GB;"><font face="">Leo</font></span><span style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-hansi-font-family: ''; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: ''; mso-ansi-language: EN-GB;">负责。在此过程中，遇到和前面</span><span lang="EN-GB" style="LINE-HEIGHT: 150%; mso-bidi-font-size: 10.5pt; mso-ansi-language: EN-GB;"><font face="">F001</font></span><span style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-hansi-font-family: ''; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: ''; mso-ansi-language: EN-GB;">相类似的问题，都是权力斗争的产物。由</span><span lang="EN-GB" style="LINE-HEIGHT: 150%; mso-bidi-font-size: 10.5pt; mso-ansi-language: EN-GB;"><font face="">David</font></span><span style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-hansi-font-family: ''; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: ''; mso-ansi-language: EN-GB;">负责与老板沟通，争取他对流程改动的支持，一份完整的收、付款流程很快出炉了。对目前的整个业务流程进行了一个大的改动。分为应付款确认与付款两条主线，设立了应付款小组，集中负责往来事项的审核与分析。在付款签字方面，把老汤与李总经理去掉了，最<personname wst="on" productid="后的老">后的老</personname>太太</span><span lang="EN-GB" style="LINE-HEIGHT: 150%; mso-bidi-font-size: 10.5pt; mso-ansi-language: EN-GB;"><font face="">ANNIE</font></span><span style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-hansi-font-family: ''; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: ''; mso-ansi-language: EN-GB;">一人把关，这也是她所要求的。关于前面所述的资金风险问题，我们也制定了相应的制度和措施。</span><span lang="EN-GB" style="LINE-HEIGHT: 150%; mso-bidi-font-size: 10.5pt; mso-ansi-language: EN-GB;"><p></p></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 21pt; LINE-HEIGHT: 150%; mso-char-indent-count: 2.0;"><span style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-hansi-font-family: ''; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: ''; mso-ansi-language: EN-GB;">关于</span><span lang="EN-GB" style="LINE-HEIGHT: 150%; mso-bidi-font-size: 10.5pt; mso-ansi-language: EN-GB;"><font face="">ERP</font></span><span style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-hansi-font-family: ''; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: ''; mso-ansi-language: EN-GB;">与会计问题，由</span><span lang="EN-GB" style="LINE-HEIGHT: 150%; mso-bidi-font-size: 10.5pt; mso-ansi-language: EN-GB;"><font face="">David</font></span><span style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-hansi-font-family: ''; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: ''; mso-ansi-language: EN-GB;">和会计经理小孙负责，我协助。首先对落下的数据组织力量进行集中补录，然后对重新运行制订了许多规则，一开始两系统并行运行，争取明年将</span><span lang="EN-GB" style="LINE-HEIGHT: 150%; mso-bidi-font-size: 10.5pt; mso-ansi-language: EN-GB;"><font face="">TF</font></span><span style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-hansi-font-family: ''; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: ''; mso-ansi-language: EN-GB;">记帐软件甩掉。对于会计核算，重新制订大部分的会计核算方法。将以前估计收入、利润的方法改为按实际核算，真实地反映经营成果。</span><span lang="EN-GB" style="LINE-HEIGHT: 150%; mso-bidi-font-size: 10.5pt; mso-ansi-language: EN-GB;"><p></p></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 21pt; LINE-HEIGHT: 150%; mso-char-indent-count: 2.0;"><span style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-hansi-font-family: ''; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: ''; mso-ansi-language: EN-GB;">对于成本和预算方面，由我负责，</span><span lang="EN-GB" style="LINE-HEIGHT: 150%; mso-bidi-font-size: 10.5pt; mso-ansi-language: EN-GB;"><font face="">David</font></span><span style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-hansi-font-family: ''; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: ''; mso-ansi-language: EN-GB;">协助。首先向各部门、各领导征求了对财务方面的信息需求，设计出规范的表格，每月固定日期向他们报送各种管理报表。对于预算，我们专门成立了包括公司领导高层在内的预算委员会，制定相应的制度，在</span><span lang="EN-GB" style="LINE-HEIGHT: 150%; mso-bidi-font-size: 10.5pt; mso-ansi-language: EN-GB;"><font face="">ERP</font></span><span style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-hansi-font-family: ''; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: ''; mso-ansi-language: EN-GB;">系统内建立预算结构及预算差异分析，为年底的正式编制下年预算做准备。</span><span lang="EN-GB" style="LINE-HEIGHT: 150%; mso-bidi-font-size: 10.5pt; mso-ansi-language: EN-GB;"><p></p></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 21pt; LINE-HEIGHT: 150%; mso-char-indent-count: 2.0;"><span style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-hansi-font-family: ''; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: ''; mso-ansi-language: EN-GB;">还有人员培训、部门沟通、绩效考核等相关工作也在有条不紊地按计划进行着。</span><span lang="EN-GB" style="LINE-HEIGHT: 150%; mso-bidi-font-size: 10.5pt; mso-ansi-language: EN-GB;"><p></p></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 21pt; LINE-HEIGHT: 150%; mso-char-indent-count: 2.0;"><span style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-hansi-font-family: ''; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: ''; mso-ansi-language: EN-GB;">。。。。。。。</span><span lang="EN-GB" style="LINE-HEIGHT: 150%; mso-bidi-font-size: 10.5pt; mso-ansi-language: EN-GB;"><p></p></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 21pt; LINE-HEIGHT: 150%; mso-char-indent-count: 2.0;"><span lang="EN-GB" style="LINE-HEIGHT: 150%; mso-bidi-font-size: 10.5pt; mso-ansi-language: EN-GB;"><p><font face=""> </font></p></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 21pt; LINE-HEIGHT: 150%; mso-char-indent-count: 2.0;"><span style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-hansi-font-family: ''; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: ''; mso-ansi-language: EN-GB;">半年后，这些措施已见成效，各方面大有改观。我们对财务部的成功重组经常被老板在各种会议上树为典型。下面是当初</span><span lang="EN-GB" style="LINE-HEIGHT: 150%; mso-bidi-font-size: 10.5pt; mso-ansi-language: EN-GB;"><font face="">ERP</font></span><span style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-hansi-font-family: ''; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: ''; mso-ansi-language: EN-GB;">财务模块首次正式运行后，首席财务官</span><span lang="EN-GB" style="LINE-HEIGHT: 150%; mso-bidi-font-size: 10.5pt; mso-ansi-language: EN-GB;"><font face="">David</font></span><span style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-hansi-font-family: ''; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: ''; mso-ansi-language: EN-GB;">给全体财务人的一封感谢信，可以体会到当时成功后的喜悦。</span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 21pt; LINE-HEIGHT: 150%; mso-char-indent-count: 2.0;"><span style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-hansi-font-family: ''; mso-bidi-font-size: 10.5pt; mso-ascii-font-family: ''; mso-ansi-language: EN-GB;">.......</span><span lang="EN-GB" style="LINE-HEIGHT: 150%; mso-bidi-font-size: 10.5pt; mso-ansi-language: EN-GB;"><p></p></span></p>