致力于职业生涯中成为首席财务官的商学院学生一定对财务会计、管理会计、财务管理、公司战略、公司治理等必修课如数家珍,但是如果割裂的去看待每一门课程则有一叶障目、管中窥豹之嫌。本文设计了首席财务官的“六边形”模型,旨在通过简化的图形和精炼的语言描述各财务相关课程的本质以及他们之间的关系,帮助(准)首席财务官们完善财务理论与实务的综合视角,推动其管理能力从经营层面向战略层面、治理层面提升。 Business school students who aspire to become chief financial officers in their careers must have a wealth of compulsory courses in financial accounting, management accounting, financial management, corporate strategy, and corporate governance. However, if they are divided to look at each course, they have a problem, Too This paper designs the CFO’s “hexagon” model to help (associate) CFOs improve their finances with simplified graphical and refined language that describes the nature of each finance-related course and how they relate to each other Theory and practice of a comprehensive perspective to promote its management capabilities from the operational level to the strategic level, enhance the governance level.