一、从战略的高度来看待和实施职工培训 国外企业把教育和培训视为一项投资而不是成本（费用）；并且是最重要的投资。它们往往把员工知识和技能的开发列入其长期发展战略，不仅舍得投入巨资，而且在培训的组织、培训的内容、培训的时间、培训的具体方式等方面都有一套自己的成 First, from a strategic perspective to deal with and implement employee training Foreign companies regard education and training as an investment rather than cost (cost); and is the most important investment. They tend to include the development of staff knowledge and skills in their long-term development strategies. They are not only willing to invest huge sums of money, but also have their own set of training organizations, training contents, training time, and specific training methods.