Why don't the company's executives have a chief financial officer?

The person in charge of finance means that all financial-related affairs of the company need to be confirmed. The chief financial officer is usually a medium or large company, but it depends on the designation of the company's articles of association. You have to recruit outside, but it is difficult to find a reliable, loyal employee who has worked for a long time, and you must have the ability, including financial ability, tax ability, management ability and employee obedience ability. It's hard to recruit.