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谢世谦毕业于东吴大学经济系，民国68年进入华航，从基层做起。历任会计处、客运处、华航台北分公司营业经理、高雄分公司总经理、台湾地区处长兼台北分公司总经理及行销副总经理等职，也曾派驻国外，并调任先启资讯与华储公司等关系企业[1]。
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