上周五，戴尔公司（Dell）宣布首席财务官布莱恩•格莱登即将离职，这是这家公司自去年私有化以来最重大的一起人事变动。戴尔企业财务控制官兼首席会计师托马斯•斯威特将成为格莱登的继任者。

    迈克•戴尔在官方新闻稿中盛赞格莱登“贡献巨大”，格莱登也表示，“随着戴尔公司掀开新的篇章，我也决定踏上一段新的旅程。”

    我们完全有理由相信，格莱登是自己觉得已经完成了使命，同时热切盼望新的发展机遇（戴尔公司的一位新闻发言人透露，曾在其他公司担任过首席执行官的格莱登希望再次执掌一家公司。）同时，迈克•戴尔可能也为此异常沮丧，也曾经不遗余力的试图挽留格莱登。

    不过，我也想提出另外一种更难堪的可能性：格莱登是在种种明示暗示之下被迫走人。

    格莱登担任戴尔公司首席财务官期间，这家公司的财务业绩一直达不到内部预期。事实上，在戴公司尔私有化过程中，由于财务部门表现太糟糕，公司特别委员会不得不聘请波士顿咨询集团（Boston Consulting Group）对公司的前景进行独立财务分析。换言之，戴尔公司不再相信格莱登及其团队给出的财务数字。

    所以，当时我曾经撰文写道：“首席执行官布莱恩•格莱登还能保住饭碗简直就是奇迹。”

    现在，他终于下岗了。（财富中文网）

    译者：项航

    Dell Inc. today made its first major management change since being going private late last year, announcing that chief financial officer Brian Gladden is leaving the company. His replacement will be Thomas Sweet, who had been serving as the computer-maker's corporate controller and chief accounting officer.

    Michael Dell lauded Gladden's "many contributions" in a prepared statement, while Gladden said that "as Dell turns the page to start its next chapter, I have decided it is the right time for me to do the same."

    It is entirely possible that Gladden does indeed feel that his job at Dell is done, and he's excited about some new opportunity (a Dell spokesman notes that Gladden once was a CEO, and aspires to be one again). And it's equally possible that Michael Dell is saddened by Gladden's departure, and tried to convince him to stay.

    But let me propose a more cynical scenario: Gladden was pushed, either explicitly or implicitly.

    Gladden was the company's chief financial officer, but Dell's financial performance consistently came up short of its internal projections. In fact, things got so bad during the buyout process that Dell's special committee paid The Boston Consulting Group to provide an independent financial analysis of the company's prospects. In other words, Dell could no longer trust the numbers they were getting from Gladden and his team.

    At the time, I wrote that "it's kind of a wonder that CFO Brian Gladden still has his job."

    Well, now he doesn't.